JurídicoESEN

Article 11

Decreto 81 de 1984 · Por el cual se reglamenta la Retención en la Fuente por el concepto de salarios y dividendos y se dictan otras disposiciones en materia de Retención en la Fuente

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 11 . La retención en la fuete sobre di videndos gravables pagados o abonados en cuenta a sociedades de responsabilidad limitada y asimil adas, nacionales, será del dos por ciento (2%) de cada pago o abono.

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Constitutional history

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See all of Decreto 81 de 1984