Modifícase el artículo 54 del Decreto legislativo 1366 de 1967, en el sentido de que en adelante la sanción por mora en el pago de los impuestos de renta, complementarios, recargos y especiales, se cobrarán por mes y proporcionalmente a la fracción del mes sobre los saldos exigibles.
Ley 8 de 1970 →Amended
Article 6
Ley 8 de 1970 · Por la cual se reviste al Presidente de la República de facultades extraordinarias y se dictan otras disposiciones en materia tríbutaria
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