JurídicoESEN

Article 10

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

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ARTICULO 10 . Certificados de retención en la fuente. Las personas jurídicas podrán entregar los certificados de retención en la fuente, en forma continua impresa por computador, sin necesidad de firma autógrafa.

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Constitutional history

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See all of Decreto 836 de 1991