La no consignación de la retención en la fuente, dentro de los plazos que indique el Gobierno, causará intereses de mora, los cuales se liquidarán diariamente a la tasa fijada para el impuesto sobre la renta y complementarios aumentada en una tercera parte.
Ley 55 de 1985 →In force
Article 41
Ley 55 de 1985 · Por medio de la cual se dictan normas tendientes al ordenamiento de las finanzas del Estado y se dictan otras disposiciones
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