Las resoluciones que dicten las Secciones de Recursos Tributarios y concernientes a los impuestos administrados por la Dirección General de Impuestos Nacionales deberán ser consultadas ante el Director de Impuestos Nacionales en forma y condiciones establecidas por el final del artículo 41 de; Decreto 1651 de 1961.
Decreto 2821 de 1974 →In force
Article 21
Decreto 2821 de 1974 · POR EL CUAL SE DICTAN NORMAS PROCEDIMENTALES EN MATERIA TRIBUTARIA
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Text of the article
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Constitutional history
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