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actividad 3 tema 2

Description

Flowchart on actividad 3 tema 2, created by Jaser Eliecer RIVERA OSORIO on 30/08/2019.

Flowchart by Jaser Eliecer RIVERA OSORIO, updated more than 1 year ago

	Created by Jaser Eliecer RIVERA OSORIO about 5 years ago

Resource summary

Flowchart nodes

Hecho generador del impuesto de renta

Sujeto pasivo Nacionales art 12 ET

Sujeto pasivo Extranjeras art 20 ET

Rentas y ganancias ocasionales de fuente nacional y de fuente extranjera y Patrimonio poseído en el país y en el exterior

Rentas y ganancias ocasionales de fuente nacional y Patrimonio poseído en Colombia

Régimen Tributario Especial art 19 y 356 a por actividades : 364 ET

Rentas de fuente nacional y de fuente extranjera

Por actividades financieras , industriales y de mercadeo

Rentas y bienes objeto de gravamen

Sujeto pasivo

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