º. Las personas naturales están sometidas al impuesto sobre la renta y a los complementarios de patrimonio y exceso de utilidades, de conformidad con el régimen y las tarifas establecidas por la presente Ley.
Ley 81 de 1960 →In force
Article 5
Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta
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Text of the article
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Constitutional history
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