La tarifa de las sociedades colectivas ordinarias de minas, sociedades de hecho, comunidades ordinarias y organizadas y de las corporaciones y asociaciones, y fundaciones con fines de lucro, es de un tres por ciento (3%) sobre los primeros cien mil pesos ($ 100.000.00) de renta liquida gravable, y del seis por ciento (6%) sobre el exceso de dicha renta.
Ley 81 de 1960 →In force
Article 55
Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta
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