El artículo 10 del Decreto 2800 de 1975 quedará así: Las personas o entidades que sin tener el carácter de contribuyentes, efectúen pagos o abonos en cuenta por concepto de salarios, deberán cumplir con la obligación de retener en la fuente.
Decreto 331 de 1976 →In force
Article 14
Decreto 331 de 1976 · Por el cual se dictan disposiciones reglamentarias en materia del impuesto sobre la renta y complementarios
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.
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.