-1. Competencia para celebrar contratos de garantía. El Subdirector de Cobranzas y los Administradores de Impuestos Nacionales Regionales y Especiales, tendrán la facultad de celebrar los contratos relativos a las garantías a que se refiere el artículo anterior.
Decreto 624 de 1989 →In force
Article 814-1
Decreto 624 de 1989 · Por el cual se expide el Estatuto Tributario de los impuestos administrados por la Dirección General de Impuestos Nacionales.
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