Como acreedor de la obligación tributaria del sujeto pasivo, determinado en el artículo 6° de la presente ley, la Dirección de Impuestos y Aduanas Nacionales (DIAN) será el sujeto activo en la relación jurídico-tributaria creada por esta ley.
Ley 1697 de 2013 →In force
Article 7
Sujeto Activo
Ley 1697 de 2013 · por la cual se crea la estampilla Pro Universidad Nacional de Colombia y demás universidades estatales de Colombia.
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Text of the article
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Constitutional history
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