JurídicoESEN

Article 16

Decreto 836 de 1991 · por el cual se reglamenta la Ley 49 de 1990, y se dictan otras disposiciones.

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

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Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

ARTICULO 16 . Retención del 2% a partir del 15 de abril. A partir del 15 de Abril de 1991, el porcentaje de retención en la fuente de que trata el inciso primero del artículo 5o. del decreto 1512 de 1985, será del 2%. CAPITULO V. Impuesto sobre las ventas.

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Constitutional history

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See all of Decreto 836 de 1991