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Title: Ley de Impuesto a la Renta - Art. 70
Description: Cuando el artículo 21 del Código Tributario señala que el Servicio no podrá prescindir de la prueba presentada, no significa que deba aceptar el mérito probatorio que el contribuyente pretenda atribuirle, sino que la obligación de los jueces del fondo, consiste en tomar dichos medios en consideración y ponderar las probanzas rendidas.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Renta
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