Como deducción por concepto de provisión a individual para deudas de dudoso o difícil cobro fijase como cuota razonable hasta un treinta y tres por ciento (33%) anual del valor nominal de cada deuda con más de un año de vencida.
Decreto 187 de 1975 →In force
Article 74
Decreto 187 de 1975 · Por medio del cual se dictan disposiciones reglamentarias en materia de impuestos sobre la renta y complementarios
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