El Ministerio de la Protección Social acaba de publicar este Memorando, con el fin de aclarar la aplicación de excepciones a contribuciones especiales, Ley 1233 de 2008, Decreto 3553 de 2008.
Las cooperativas de trabajo asociado cuya facturación anual no exceda los 435 SMLMV, pueden acogerse a la exención de contribuciones especiales: ICBF, SENA y Cajas.
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