La tarifa del impuesto básico de renta de las sociedades colectivas, ordinarias de minas, sociedades de hecho, comunidades ordinarias organizadas y de las corporaciones o asociaciones y fundaciones será del cuatro por ciento (4%) sobre la renta líquida gravable hasta $ 60.000.00 y del seis por ciento (6%) sobre el exceso de $ 60.000.00 de la renta líquida gravable.
Ley 6 de 1973 →In force
Article 1
Ley 6 de 1973 · Por la cual se crean estímulos tributarios para las sociedades anónimas, se aumentan las exenciones personales y se dictan otras disposiciones en materia tributaria
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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