El valor de los bienes intangibles o goodwill formados por el contribuyente en desarrollo de sus actividades económicas, será fijado por la división de impuestos nacionales, a petición del interesado, formulado dentro del término que tenga para presentar la declaración de renta y patrimonio correspondiente al año gravable, a partir del cual deba regir el avalúo.
Ley 81 de 1960 →In force
Article 65
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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