º. TARIFA DE RETENCION SOBRE PREMIOS OBTENIDOS POR EL PROPIETARIO DEL CABALLO O CAN EN CONCURSOS HIPICOS O SIMILARES. Para efectos de la retención en la fuente consagrada en el inciso segundo del artículo 306 - 1 del Estatuto Tributario, la tarifa será del diez por ciento (10%) sobre el valor bruto del premio recibido.
Decreto 2076 de 1992 →In force
Article 10
Decreto 2076 de 1992 · DECRETO 2076 DE 1992, 23/12/1992, Por el cual se reglamenta parcialmente el Estatuto Tributario y se dictan otras disposiciones
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