Normatividad aplicable al sistema de retenciones. La retención de la contribución parafiscal de los espectáculos públicos de las artes escénicas se regirá, en lo aquí no regulado, por las normas específicas de retención en la fuente del impuesto de renta, consagradas en el Estatuto Tributario.
Decreto 1258 de 2012 →In force
Article 17
Normatividad Aplicable Al Sistema De Retenciones
Decreto 1258 de 2012 · por el cual se reglamenta la Ley 1493 de 2011
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