Modifícase el numeral 10 del artículo 206 del Estatuto Tributario, así:
"10. El veinticinco por ciento (25%) del valor total de los pagos laborales, limitada mensualmente a cuatro millones de pesos ($4.000.000) (Valor año base 2003)".
Ley 788 de 2002 →In force
Article 17
Rentas De Trabajo Exentas
Ley 788 de 2002 · por la cual se expiden normas en materia tributaria y penal del orden nacional y territorial; y se dictan otras disposiciones.
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