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MUNICIPIO DE PEREIRA

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Acuerdo 42 de 2017

ARTÍCULO 82. Modifíquese el artículo 294 del acuerdo 29 de 2015, el cual quedará así:

ARTÍCULO 294. SANCIÓN MÍNIMA. El valor mínimo de cualquier sanción, incluidas las sanciones reducidas, aun cuando cuenten con beneficios tributarios vigentes, ya sea que deba liquidarla persona o entidad sometida a ella, o la administración de impuestos, será equivalente a la suma de cuatro (4) UVT´S.

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