Responsabilidad penal. Cuando en la información reportada por el obligado en el formulario del Registro Unico Tributario se detecten conductas que puedan constituir presunto delito, el funcionario que conozca de tal situación deberá formular la denuncia ante la autoridad competente.
Decreto 2788 de 2004 →In force
Article 15
Responsabilidad Penal
Decreto 2788 de 2004 · por el cual se reglamenta el Registro Unico Tributario de que trata el artículo 555-2 del Estatuto Tributario.
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