Sustitución del impuesto sobre la renta. El impuesto unificado bajo el Régimen Simple de Tributación - SIMPLE (en adelante SIMPLE) sustituye el impuesto sobre la renta.
Decreto 1625 de 2016 →In force
Article 1.5.8.1.1
Sustitución Del Impuesto Sobre La Renta
Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.
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Text of the article
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Constitutional history
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