A partir del 1° de enero de 1991 la retención de que trata el numeral primero del artículo 10 de la Ley 12 de 1986 será del 20%.
Ley 44 de 1990 →In force
Article 21
Ley 44 de 1990 · Por la cual se dictan normas sobre catastro e impuestos sobre la propiedad raíz, se dictan otras disposiciones de carácter tributario, y se conceden unas facultades extraordinarias.
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Text of the article
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Constitutional history
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