Son sujetos pasivos de la obligación tributaria o de las sanciones las personas o entidades como contribuyentes o responsables de la obligación o de la sanción.
Ley 2 de 1976 →In force
Article 35
Ley 2 de 1976 · Por el cual se reorganizan los impuestos de papel sellado y de timbre y se dictan otras disposiciones en materia de impuestos indirectos
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Text of the article
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Constitutional history
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