La tarifa del impuesto sobre la renta de las sociedades anónimas, en comandita por acciones, limitadas asimiladas a anónimas y extranjeras es la siguiente: 12% en cuanto la renta líquida no gravable no exceda de $100.000; 24% sobre el exceso, en cuanto la renta líquida gravable exceda de $ 100.000.00 y no pase de $ 1.000.000.00, y 36% sobre el exceso en cuanto la renta liquida gravable exceda de $ 1.000.000.00.
Ley 81 de 1960 →In force
Article 57
Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta
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