Ley 81 de 1931 →In force

Article 26

Ley 81 de 1931 · LEY 81 DE 1931, 20/06/1931, Relativa al impuesto sobre la renta

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

Remítase el debido cobrar del impuesto sobre la renta procedente de liquidaciones sobre rentas liquidadas de mil doscientos pesos o menos, y que no se hubiere recaudado hasta la vigencia de la Ley 64 de 1927.

Parágrafo

Queda facultado el Gobierno para eximir a los contribuyentes del pago de los respectivos recargos sobre las cuotas ya debidas, si éstas se pagan hasta tres meses después de la vigencia de esta Ley.

Constitutional history

Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.

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See all of Ley 81 de 1931