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Title: Código Tributario, art. 97, Nº 16
Description: Para que la pérdida de facturas no configure la infracción prevista y sancionada por el artículo 97 N° 16 del Código Tributario, es de cargo del contribuyente el demostrar en forma fehaciente que dicha pérdida tuvo el carácter de fortuita y que empleó la diligencia debida en la custodia de la documentación.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Código_Tributario
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