º . La base de retención en la fuente sobre los ingresos de tarjeta de crédito de que trata el inciso segundo del artículo 1 o del Decreto 408 de 1995, será del ochenta y cinco y medio por ciento (85.5%) del valor total de los pagos o abonos efectuados, antes de descontar la comisión que corresponde a la emisora de la tarjeta.
Decreto 85 de 1997 →In force
Article 3
Decreto 85 de 1997 · por el cual se reglamenta parcialmente el Estatuto Tributario y se dictan otras disposiciones.
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