Para todos los efectos tributarios, impuesto básico de renta es el que resulta de aplicar a la renta líquida gravable las tarifas contempladas en los artículos 79, 80, 81 y 82 del Decreto legislativo 2053 de 1974.
Ley 19 de 1976 →In force
Article 15
Ley 19 de 1976 · Por la cual se adiciona el impuesto sobre la renta y complementarios y el artículo 30 del Decreto-ley 2821 de 1974
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