Los obligados al cumplimiento de deberes formales de terceros responden subsidiariamente cuando omitan cumplir tales deberes, por las consecuencias que se deriven de su omisión.
Ley 52 de 1977 →In force
Article 77
Ley 52 de 1977 · Por la cual se dictan disposiciones para la aplicación de las normas sustanciales tributarias de competencia de la Dirección de Impuestos Nacionales y se reviste al Presidente de la República de facultades extraordinarias
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