Decreto 1625 de 2016 →In force

Article 1.2.4.6

Manejo Administrativo De Las Retenciones

Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.

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Text of the article

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Manejo administrativo de las retenciones. Con el fin de facilitar el manejo administrativo de las retenciones, los retenedores podrán optar por efectuar retenciones sobre pagos o abonos cuyas cuantías sean inferiores a las cuantías mínimas establecidas en los artículos 1.2.4.4.1 y 1.2.4.9.1 de este decreto.

(Artículo 2°, Decreto 2509 de 1985)

Constitutional history

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