En ningún caso los descuentos tributarios pueden exceder el valor del impuesto básico de renta.
Ley 9 de 1983 →In force
Article 41
Ley 9 de 1983 · Por la cual se expiden normas fiscales relacionadas con los impuestos de renta y complementarios, aduanas, ventas y timbre nacional, se fijan unas tarifas y se dictan otras disposiciones
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