A partir del 1º de enero de 1983 la deducción de los pagos por concepto de viáticos, se limitará al veinte por ciento (20%) de la suma pagada o abonada en cuenta al respectivo trabajador por concepto de salarios, incluidos los viáticos. Ganancias ocasionales.
Decreto 3746 de 1982 →Struck down
Article 13
Decreto 3746 de 1982 · por el cual se revisan algunas de las normas en matería del impuesto sobre la renta y complementarios.
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