º. No son contribuyentes del impuesto sobre la renta la Nación, los Departamentos, las Intendencias y Comisarias, el Distrito especial de Bogotá, los Municipios, los establecimientos oficiales descentralizados y las sociedades cuyos socios sean exclusivamente entidades oficiales.
Ley 81 de 1960 →In force
Article 4
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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