El régimen sancionatorio aplicable a las entidades autorizadas para recaudar bajo el esquema de transmisión electrónica, seguirá siendo el establecido en el Estatuto Tributario.
(Artículo 8o, Resolución 4081 de 1999)
Resolucion 227 de 2025 →In force
Article 1.8.2.4.8
Régimen Sancionatorio
Resolucion 227 de 2025 · Por la cual se expide la resolución Única en Materia Tributaria, Aduanera y Cambiaria en lo de competencia de la Unidad Administrativa Especial Dirección de Impuestos y Aduanas Nacionales -DIAN.
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
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.
This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.