Los intereses moratorios que por concepto de impuesto a la producción de carbón deba cancelar el contribuyente serán los mismos que para los efectos señalen las normas tributarias sobre impuesto a la renta y complementarios.
Decreto 2656 de 1988 →In force
Article 21
Decreto 2656 de 1988 · DECRETO 2656 DE 1988, 28/12/1988, Por el cual se crea el Fondo de Fomento del Carbón.
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