Adiciónese un numeral 11 al artículo 906 del Estatuto Tributario, así:
11.
Las personas naturales o jurídicas que desarrollen las actividades económicas CIIU 4665, 3830 y 3811 que obtengan utilidades netas superiores al tres (3%) del ingreso bruto.
Ley 2277 de 2022 →In force
Article 43
Ley 2277 de 2022 · Por medio de la cual se adopta una reforma tributaria para la igualdad y la justicia social y se dictan otras disposiciones.
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