°. Las personas jurídicas que sin tener el carácter de contribuyentes, efectúen pagos por concepto de intereses, deben cumplir la obligación de retener.
Decreto 1240 de 1979 →In force
Article 3
Las Personas Jurídicas Que Sin Tener El Carácter De Contribuyentes, Efectúen Pagos Por Concepto De Intereses, Deben Cumplir La Obligación De Retener
Decreto 1240 de 1979 · Por le cual se reglamenta parcialmente la ley 20 de 1979
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