Establécese un impuesto nacional sobre toda renta. Este impuesto lo pagarán todas las personas naturales o jurídicas domiciliadas en el país o residentes en él, y todas las personas naturales o jurídicas, nacionales o extranjeras no residentes en el país, pero que obtengan alguna renta proveniente de bienes o capitales radicados en Colombia.
Ley 56 de 1918 →In force
Article 1
Ley 56 de 1918 · “por la cual se establece el impuesto sobre la renta.”
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Text of the article
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Constitutional history
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