Las rentas percibidas en divisas extranjeras se estiman en pesos colombianos por el valor de dichas divisas en la fecha del pago liquidadas al tipo oficial de cambio.
Decreto 2053 de 1974 →In force
Article 28
Decreto 2053 de 1974 · DECRETO 2053 DE 1974, 30/09/1974, Por el cual se reorganizan el impuesto sobre la renta y complementarios
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