Las empresas de transporte pagarán a la DIAN dentro de los primeros diez (10) días hábiles de cada mes las sumas retenidas durante el mes inmediatamente anterior. El incumplimiento generará intereses moratorios conforme al artículo 635 del Estatuto Tributario.
Resolucion 227 de 2025 →In force
Article 1.8.2.5.8
Periodicidad Y Plazo De Pago
Resolucion 227 de 2025 · Por la cual se expide la resolución Única en Materia Tributaria, Aduanera y Cambiaria en lo de competencia de la Unidad Administrativa Especial Dirección de Impuestos y Aduanas Nacionales -DIAN.
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