Los obligados a efectuar la rentención (sic) deben consignar el impuesto retenido en las respectivas administraciones o recaudaciones de impuestos nacionales, dentro de los primeros quince días calendario del mes siguiente a aquel en que se haya hecho el correspondiente pago o abono en cuenta.
Decreto 2053 de 1974 →In force
Article 136
Decreto 2053 de 1974 · DECRETO 2053 DE 1974, 30/09/1974, Por el cual se reorganizan el impuesto sobre la renta y complementarios
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