Para los efectos de la renta presuntiva, el Instituto Geográfico Agustín Codazzi ni otra entidad alguna podrá variar el avalúo jurídico fiscal de los predios rurales con intervalos menores de dos (2) años, a excepción de lo previsto en el
Ley 135 de 1961 →Amended
Article 147
Ley 135 de 1961 · Sobre reforma social agraria
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