La extemporaneidad en la presentación de las declaraciones de renta y ventas será sancionada, por cada mes o fracción de mes de retardo, con multas equivalentes al diez: par ciento (10%) del impuesto aplicable, hasta llegar a un límite máximo del ciento por ciento (100%). Esta sanción se cobrará sin perjuicio de los intereses corrientes.
Decreto 2821 de 1974 →In force
Article 36
Decreto 2821 de 1974 · POR EL CUAL SE DICTAN NORMAS PROCEDIMENTALES EN MATERIA TRIBUTARIA
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