El Ministerio de Hacienda y Crédito Público podrá hacer retenciones del incremento de la cesión del impuesto a las ventas a que se refiere la Ley 12 de 1986, para atender el pago de las obligaciones vencidas de los municipios o del Distrito Especial de Bogotá con otras entidades públicas.
Decreto 77 de 1987 →In force
Article 114
Decreto 77 de 1987 · por el cual se expide el Estatuto de Descentralización en beneficio de los municipios.
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Text of the article
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Constitutional history
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