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Decreto 2026 de 1983 →In force

Article 21

Decreto 2026 de 1983 · Por el cual se reglamenta parcialmente, la Ley 20 de 1979, el Decreto 3803 de 1982, la Ley 09 de 1983 y se dictan otras disposiciones

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

01

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

Quienes no hagan la retención en la fuente estando obligados a hacerlo, incurrirán en las siguientes sanciones

1.

Responderán solidariamente con el contribuyente por la suma que ha debido ser retenida.

2.

Se les desconocerán los correspondientes costos y deducciones.

3.

Pagarán los correspondientes intereses moratorios.

02

Constitutional history

Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.

This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.
See all of Decreto 2026 de 1983