El trámite de las amnistías de que tratan los artículos 23 y 25 de este Decreto se realizará ante las oficinas de la Administración de Impuestos Nacionales encargadas del recaudo o recepción de los documentos respectivos, según el caso, sin necesidad de manifestación escrita.
Decreto 260 de 1987 →In force
Article 27
Decreto 260 de 1987 · por el cual se reglamenta parcialmente el Capítulo VII de la Ley 75 de 1986.
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Text of the article
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Constitutional history
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