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 lugar distinto podrá remitirlo, junta 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 2821 de 1974 →In force
Article 25
Decreto 2821 de 1974 · POR EL CUAL SE DICTAN NORMAS PROCEDIMENTALES EN MATERIA TRIBUTARIA
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
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Text of the article
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Constitutional history
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