No están sometidas al impuesto complementario de exceso de utilidades las renta personas naturales o jurídicas, cuyo patrimonio básico no pase de $100.000.00.
Ley 81 de 1960 →In force
Article 81
Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
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Text of the article
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Constitutional history
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