Los contribuyentes que estuvieren en mora por concepto de impuestos de renta y complementarios correspondientes a años gravables anteriores a 1973, y que se pusieren a paz y salvo antes del 1º de noviembre de 1975 tendrán derecho a que se les rebajen las sanciones por mora que se causaren entre el 1º de noviembre de 1974 y el día del pago.
Decreto 2053 de 1974 →In force
Article 141
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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