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Title: Circular N°151 del 24 de Noviembre de 1977
Description: Certificados para Coberturas en Mercado Bancario (CEPAC). Emitidos a contar del 28.01.76 constituyen operaciones de crédito en moneda extranjera y, por lo tanto, la suma que deba reputarse "interés" se exime del impuesto de Primera Categoría.
Directory: World/Español/Países/Chile/Gobierno/Poder_Ejecutivo/Ministerios_y_Secretarías/Hacienda/Servicio_de_Impuestos_Internos/Circulares/1977
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