En la liquidación del impuesto, intereses y sanciones se despreciarán las fracciones inferiores a cincuenta centavos. Cuando la fracción sea igual o superior a esta cuantía se aproximará al peso siguiente.
Decreto 1222 de 1976 →In force
Article 26
En La Liquidación Del Impuesto, Intereses Y Sanciones Se Despreciarán Las Fracciones Inferiores A Cincuenta Centavos
Decreto 1222 de 1976 · Por el cual se reglamenta parcialmente la Ley 2ª de 1976
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