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Title: Código Tributario, arts. 21 y 127
Description: De la revisión de la contabilidad del recurrente, se determinó la existencia de retiros no declarados, motivando la emisión de la liquidación cuestionada, por lo que no procede la aplicación del artículo 127 como lo sostiene el reclamante.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Código_Tributario
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