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URL:     http://www.sii.cl/documentos/circulares/1977/circu125a.htm

Title:     Circular N°125 del 21 de Septiembre de 1977

Description:     Ley de Timbres, Estampillas y Papel Sellado. Exención establecida en el art.32º, Nº 4, es aplicable incluso de aquellas cauciones o garantías que otorgue el deudor principal para asegurar al codeudor solidario el cumplimiento de sus obligaciones para con él, esto es, ampara lo que se ha denominado como "contragarantías" .

Directory:     World/Español/Países/Chile/Gobierno/Poder_Ejecutivo/Ministerios_y_Secretarías/Hacienda/Servicio_de_Impuestos_Internos/Circulares/1977

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