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Tax Statute (Estatuto Tributario)

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Decree 624 of 1989. Taxes administered by DIAN: income tax, VAT, withholding, procedure. Official compiled Spanish text from Función Pública.

Official sourceDecreto 624 de 1989

Art. 333

Art. 333

ARTÍCULO 333. BASE DE RENTA PRESUNTIVA. Para efectos de los artículos 188 y siguientes de este Estatuto, la base de renta presuntiva del contribuyente se comparará con la renta de la cédula general.

( Modificado por el Art. 39 de la Ley 2010 de 2019 )

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For reference only. Colombian law changes; confirm the current official text before acting.