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Title: Ley de Impuesto a la Renta - Art. 70
Description: Si el contribuyente niega haber realizado un desembolso, corresponderá al servicio fiscalizador acreditar mediante antecedentes fidedignos y comprobables, capaces de constituir al menos presunciones judiciales, la existencia del gasto o inversión que se imputa haber existido.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Renta
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