A los contribuyentes dedicados a la agricultura que no pudieren cumplir los requisitos legalmente exigidos para la aceptación de costos y deducciones, se les tomará como tales el ochenta por ciento (80%) del valor de los ingresos que provengan de dicha actividad.
Decreto 1366 de 1967 →In force
Article 16
Decreto 1366 de 1967 · Por el cual se dictan normas contra la evasión y el fraude al impuesto sobre la renta, complementarios, especiales y sucesorales y se adoptan otras disposiciones
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