Las normas del estatuto tributario nacional sobre procedimiento, sanciones, declaración, recaudación, fiscalización, determinación, discusión, cobro y en general la administración de los tributos serán aplicables en los distritos conforme a la naturaleza y estructura funcional de los impuestos de estos.
Ley 1617 de 2013 →In force
Article 121
Remisión Al Estatuto Tributario
Ley 1617 de 2013 · por la cual se expide el Régimen para los Distritos Especiales.
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Text of the article
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Constitutional history
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