Las personas naturales que lleven libros de contabilidad debidamente registrados, tendrán derecho a las exenciones consagradas en el artículo 112, siempre que la contabilidad permita establecer claramente las actividades beneficiadas con la exención.
Ley 81 de 1960 →In force
Article 116
Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta
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Text of the article
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Constitutional history
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