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Title: Circular N°26 del 28 de Enero de 1977
Description: Pagos Provisionales. En relación a la imputación de pagos provisionales, se aclaran conceptos vertidos en Circulares Nºs. 56 y 140, de 1975, relacionados con las sanciones contempladas en los Nºs. 4 y 5 del artículo 97 del Código Tributario.
Directory: World/Español/Países/Chile/Gobierno/Poder_Ejecutivo/Ministerios_y_Secretarías/Hacienda/Servicio_de_Impuestos_Internos/Circulares/1977
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