°. Con el fin de facilitar el manejo administrativo de las retenciones, los agentes de retención del impuesto sobre las ventas podrán optar por efectuar retenciones en pagos o abonos en cuenta cuyas cuantías sean inferiores a las mínimas establecidas en este Decreto.
Decreto 782 de 1996 →In force
Article 3
°
Decreto 782 de 1996 · por el cual se reglamenta parcialmente la Ley 223 de 1995.
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