Reforma a las normas para la emisión, fraccionamiento, endoso, utilización y anulación de notas de crédito cartulares correspondientes a la devolución del impuesto a la salida de divisas (isd) no utilizado como crédito tributario en el pago del impuesto a la renta
El 12 de agosto del 2019, mediante Registro Oficial N° 15, se expidió la reforma a las Normas para la emisión, fraccionamiento, endoso, utilización y anulación de notas de crédito cartulares correspondientes a la devolución del Impuesto a la Salida de Divisas (ISD) no utilizado como crédito tributario en el pago del Impuesto a la Renta.
Se sustituye el segundo inciso del artículo 6 por el siguiente:
“Los sujetos pasivos que utilicen las notas de crédito por devolución del Impuesto a la...
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