º . Están obligados a presentar declaración de renta por el año gravable de 1982, los contribuyentes que hayan obtenido ingresos brutos superiores a $150.000 en el año, o que hayan poseído un patrimonio bruto de valor superior a $450.000 en 31 de diciembre de 1982.
Decreto 3743 de 1982 →Struck down
Article 5
Decreto 3743 de 1982 · Por el cual se modifican las tarifas del impuesto sobre la renta y complementarios
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