°. Requisitos de la garantía en devoluciones. Las garantías deberán cumplir con la totalidad de los requisitos señalados por el artículo 860 del Estatuto Tributario.
Decreto 2277 de 2012 →In force
Article 6
Requisitos De La Garantía En Devoluciones
Decreto 2277 de 2012 · Por el cual se reglamenta parcialmente el procedimiento de gestión de las devoluciones y compensaciones y se dictan otras disposiciones
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