Artículo quinto . Personas obligadas al recaudo. Efectuarán el recaudo de la contribución a que se refiere la Ley 114 del 4 de febrero de 1994, toda entidad o empresa que compre, beneficie o transforme leguminosas de grano de producción nacional, bien sea que se destinen al mercado interno o de exportación, o se utilicen como materias primas o componentes de productos industriales para consumo humano o animal.
Decreto 1592 de 1994 →In force
Article 5
Decreto 1592 de 1994 · por el cual se reglamenta la Ley 114 del 4 de febrero de 1994
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