La mora en el pago del impuesto de timbre por parte de los retenedores ocasionará intereses del dos y medio por ciento (2 ½ %) por cada mes o fracción de mes de la mora, sin perjuicio de las sanciones penales en que incurran por el hecho de retener indebidamente fondos públicos.
Decreto 284 de 1973 →In force
Article 35
Decreto 284 de 1973 · DECRETO 284 DE 1973, 26/02/1973, Por medio del cual se reajustan los impuestos de timbre nacional y papel sellado
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