°. Sanciones . Si no se practican las retenciones, no se presentan las declaraciones, no se efectúan los pagos, o las declaraciones incurren en inexactitudes, se aplicarán las sanciones previstas en el Estatuto Tributario y los procedimientos de imposición de sanciones y discusión allí establecidos.
Decreto 352 de 2004 →In force
Article 2
Sanciones
Decreto 352 de 2004 · por el cual se reglamentan los artículos 7°, 9°, 12, 14 y 16 de la Ley 814 de 2003.
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