La vía gubernativa quedará agotada al ejecutoriarse la providencia dictada por las Secciones de Recursos Tributarios que resuelva el recurso de reposición y contra la cual no procedieren apelación o consulta; o al ejecutarse la providencia de la Dirección General de Impuestos Nacionales que resuelva el recurso de apelación o la consulta.
Decreto 2821 de 1974 →In force
Article 22
Decreto 2821 de 1974 · POR EL CUAL SE DICTAN NORMAS PROCEDIMENTALES EN MATERIA TRIBUTARIA
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