CONTRIBUYENTES . Son contribuyentes o responsables directos del pago del tributo los sujetos respecto de quienes se realiza el hecho generador de la obligación sustancial.
Decreto 624 de 1989 →In force
Article 2
Contribuyentes
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.
2 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.
2 rulings · source: the operative part of each ruling