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Article 5

Responsabilidad De Los Agentes De Retención

Decreto 1950 de 2012 · por el cual se reglamenta el artículo 13 de la Ley 1527 de 2012

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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°. Responsabilidad de los agentes de retención . Los agentes de retención serán responsables por la retención de que trata el presente decreto, en los términos establecidos en el artículo 370 del Estatuto Tributario.

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Constitutional history

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