Los fondos de inversión y los fondos mutuos de inversión no son contribuyentes, para los fines del impuesto de renta y patrimonio, pero son responsables de efectuar retención sobre las utilidades que abonen en cuenta a sus suscriptores.
Decreto 2247 de 1974 →In force
Article 64
Decreto 2247 de 1974 · Por el cual se modifican normas procedimentales en materia tributaria y se dictan otras disposiciones
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Text of the article
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Constitutional history
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