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Title: Código Tributario, art. 200
Description: El plazo de prescripción de la acción fiscalizadora del Servicio de Impuestos Internos se prorroga por el término de tres meses si existe citación del contribuyente para los efectos establecidos en el artículo 63 del Código Tributario.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Código_Tributario
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