JurídicoESEN

Article 65

Decreto 3803 de 1982 · Por el cual se revisan algunas normas en materia de procedimiento tributario y se dictan otras sobre control de evasión de impuestos

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

01

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

El Gobierno determinará los porcentajes de retención en la fuente de que tratan los artículos anteriores, sin que en ningún caso sobrepasen el quince por ciento (15%) del respectivo pago o abono en cuenta.

02

Constitutional history

Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.

This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.
See all of Decreto 3803 de 1982