Son competentes para imponer las sanciones de que trata este Capítulo, salvo los casos a que se refieren los artículos 51 y 52, los funcionarios encargados de practicar las liquidaciones del impuesto.
De la liquidación de aforo
Ley 2 de 1976 →In force
Article 53
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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