Corresponde al Gobierno Nacional dictar las normas para definir que rentas se entienden obtenidas dentro del país; cuales tienen su fuente en el exterior, y cuales deben considerarse como mixtas. Los respectivos reglamentos indicaran también la manera de establecer la parte de las rentas mixtas que deba tenerse como producida en Colombia.
Ley 81 de 1960 →In force
Article 21
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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