Todo recurso deberá presentarse personalmente por quien lo suscribe, ante la Administración de Impuestos Nacionales a la cual se dirija. El signatario que esté en el lugar distinto podrá remitirlo, junto con la constancia de su presentación personal ante funcionario competente, caso en el cual se considerará presentado a su recibo en la administración de su destino.
Decreto 2247 de 1974 →In force
Article 30
Decreto 2247 de 1974 · Por el cual se modifican normas procedimentales en materia tributaria y se dictan otras disposiciones
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