Para las sociedades que realicen la actividad de factoring por medio de contratos de mandato de libre inversión y/o contratos de mandato específico, deberán remitir una certificación en la cual se informe si la sociedad con corte a 31 de diciembre del año inmediatamente anterior, cumple con los límites establecidos en los artículos 1º del Decreto 1981 de 1988 y 89 de la Ley 1676 de 2013.
Circular 100-000020 de 2026 →In force
Article 8.51.6
Circular 100-000020 de 2026 · Circular Externa 100-000020 de 2 de julio de 2026
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