El impuesto sobre la renta y sus complementarios se liquidan con base en la renta, el patrimonio y el exceso de utilidades líquidos gravables, los cuales se determinan en la forma establecida en la presente ley.
Ley 81 de 1960 →In force
Article 22
Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta
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Constitutional history
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