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Title: Código Tributario, art. 21 - Iva, art. 23, Nº 5
Description: Las declaraciones juradas presentadas en juicio para acreditar la efectividad de operaciones de que dan cuenta facturas impugnadas por el ente fiscalizador, no revisten ningún valor probatorio, a menos que sean presentados oportunamente y las personas declarantes en tales documentos se presenten como testigos, ratificando sus dichos.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Código_Tributario
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