De conformidad con el artículo 20 del Decreto de , es función de esta Subdirección absolver las consultas escritas que se formulen. Decreto del Presidente de la República de Colombia No. del 26 de , por and its accompanying resolutions by the DIAN. La Dirección de Impuestos y Aduanas Nacionales (conocida como ‘DIAN’ por sus siglas), es una Unidad Administrativa Especial (UAE) del Gobierno.

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