RESPONSABLES . Son responsables para efectos del impuesto de timbre, las personas que, sin tener el carácter de contribuyentes, deben cumplir obligaciones de éstos por disposición expresa de la ley.
Decreto 624 de 1989 →In force
Article 3
Decreto 624 de 1989 · Por el cual se expide el Estatuto Tributario de los impuestos administrados por la Dirección General de Impuestos Nacionales.
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
4 rulings reviewed it
01
Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
02
Constitutional history
Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.
- 2003C-480/03Constitutional reviewDECLINED TO RULE
- 2003C-943/03Constitutional reviewESTARSE A LO RESUELTO
- 2005C-1261/05Constitutional reviewUPHELD
- 2019C-270/19Constitutional reviewDECLINED TO RULE
4 rulings · source: the operative part of each ruling