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Apellido y Nombre:
N ° Registros:
Fernández Cabezas, Melina Pezzoli, Agustina Silva, Valeria Gervolés María, Emilia Di Nezio, Cristian Rodriguez, Dario Bernardini, Martín Murray Carolina.
876.878 874.656 860.276 830.508 879.292 864.237 877.389 870.228.
Materia: Teoría y Técnica Impositiva II. Catedra: Kaplan, Hugo Enrique Profesor: Veneri, Fernando Rubén. Año: 2018
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INTRODUCCION TEORICA Y TECNICA – TECNICA – DETERMINACION DETERMINACION DE OFICIO: .................................................... OFICIO: .................................................... 2 Concepto........................................................... Concepto........................................................... ...................................................................... ........................................ 2 Casos en que no procede la Determinación de Oficio .................................................................................................. 3 Etapas de la Determinación de Oficio ........................................................................................................................... Oficio ........................................................................................................................... 5 Presunciones especificas -Depósitos bancarios ............................................................................................................ 6
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DESCRIPCION DE CASO CASO .............................................................................................................................. ............................................................................................................................. 7 Planteo................................................................ Planteo................................................................ .................................................................... ........................................ 7
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INSPECCION ............................................................... ............................................................................................................................. ................................................................................ .................. 8 Acta de notificación de inicio de inspección.................................................................................................................. inspección .................................................................................................................. 9 Requerimiento.............................................................................................................................................................. Requerimiento.............................................................................................................................................................. 10 Contestación de requerimiento ............................................................................................................................... requerimiento ............................................................................................................................... .... 12 Documentación adjunta........................................................... adjunta ........................................................... ..................................................................... ............... 14
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VISTA DEL JUEZ ADMINISTRATIVO ........................................................... ......................................................................................................... .............................................. 19 Acta de notificación de la vista .................................................................................................................... vista .................................................................................................................... ................ 22
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DESCARGO DEL CONTRIBUYENTE CONTRIBUYENTE ........................................................................................................... 24
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RESOLUCION DETERMINATIVA DETERMINATIVA ............................................................................................................... .............................................................................................................. 2 7
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CONCLUSIONES: ........................................................ ...................................................................................................................... .............................................................................. ................ 31
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INTRODUCCION TEORICA Y TECNICA – TECNICA – DETERMINACION DETERMINACION DE OFICIO: Concepto
En nuestro sistema tributario el sujeto pasivo realiza la autoliquidación de la obligación tributaria. En caso que no presente su declaración jurada o ésta resulta, el Fisco Nacional, se encuentra facultado para proceder a determinar de oficio la obligación del responsable. responsable. Por lo tanto, la Determinación de Oficio es un procedimiento administrativo determinativo de la materia imponible o del quebranto impositivo y liquidatorio del tributo correspondiente, realizado de oficio por el ente de fiscalización mediante un procedimiento que tiende a salvaguardar la garantía del debido proceso. Es necesario que en la resolución determinativa se encuentren explicitadas las razones que llevaron a la determinación, estableciendo de este modo los motivos que justifiquen las conclusiones a las que se ha arribado. Para los casos en que el fisco detecte la necesidad de ajustar o determinar la materia imponible, puede recurrir a alguna de las siguientes modalidades: a) Base cierta. b) Base presunta. c) Base mixta. b) Determinación sobre Base Presunta
Se realiza a través del empleo de presunciones, de hechos y circunstancias conocidas, vinculadas con el hecho imponible que posibilitan en casos particulares inducir su existencia y medida a través de una operación lógica. Se lleva a cabo cuando los elementos conocidos sólo permitan suponer la existencia y magnitud de la materia imponible, frente a la manifiesta imposibilidad de practicar la determinación sobre base cierta. Se podrá recurrir a este método de determinación cuando:
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La Resolución Determinativa dictada se presume valida y dictada conforme a derecho, estando a cargo del particular afectado la carga de impugnarla a fin de privarla de sus efectos. Corresponde a quien las impugne la demostración irrebatible de los hechos. El contribuyente deberá probar que no le asiste razón al organismo recaudador siempre que la pretensión de este no esté viciada de nulidad. Casos en que no procede la Determinación de Oficio No tiene lugar la aplicación del procedimiento de determinación de oficio cuando en una declaración jurada se computen conceptos improcedentes, tales como retenciones, pagos a cuenta, acreditaciones de saldos a favor propios o de terceros o el saldo a favor de la AFIP se cancele o se difiera impropiamente, bastando la simple intimación de pago de los conceptos reclamados o de la diferencia que generen en el resultado de dicha declaración jurada. Tampoco es de aplicación en los casos de liquidaciones y actuaciones practicadas por inspectores y empleados del Fisco, habida cuenta de que la determinación administrativa sólo le compete a los denominados deno minados “jueces administrativos”.
En los supuestos de errores de cálculo, se resuelve sin sustanciación. Tampoco resulta procedente el procedimiento determinativo en cuestión. PRESUNCIONES: las mismas pueden ser simples o legales; estas últimas, por su parte, pueden ser absolutas o relativas, con relación a si las mismas admiten o no prueba en contrario. En todos los casos, el Fisco debe probar el hecho en el que se basa la presunción.
Presunciones Legales Son las contenidas en la propia norma jurídica. La Ley Prevé que, ante la ocurrencia de un determinado hecho deriva la existencia de otro presunto. Presunciones Simples Se diferencian de las presunciones legales por el hecho de no haber sido reconocidos
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Puede también efectuar la determinación calculando las ventas o los servicios realizados por el contribuyente o las utilidades por distintos índices. Ellos pueden utilizarse en forma combinada y aplicarse proyectando datos del propio contribuyente o de terceros que realicen una actividad similar, en igualdad de condiciones. La utilización de un solo indicio no es siempre suficiente a efectos de dotar de soporte a una determinación de oficio sobre base presunta. La carencia de contabilidad o de comprobantes fehacientes de las operaciones hará nacer la presunción de que la determinación de los gravámenes efectuada por la AFIP es legal y correcta, sin perjuicio del derecho del contribuyente o responsable a probar lo contrario.
Presunciones Específicas
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Alquiler personas de existencia visible. Precios de inmuebles. Diferencias de inventario. Mecanismo de punto fijo. Operaciones marginales. Incrementos patrimoniales no justificados. Depósitos bancarios. Remuneraciones no declaradas. Diferencias de producción. Ingresos de fondos provenientes de países de baja o nula tributación. Operaciones internacionales.
Las presunciones legales relativas no serán aplicables conjuntamente para un mismo tributo por un mismo período fiscal, si podrán aplicarse en distintos gravámenes por el mismo período fiscal o en un mismo impuesto por distintos períodos.
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Etapas de la Determinación de Oficio
En la Resolución por el Juez Administrativo se determinará el tributo e intimará el pago al contribuyente, otorgándole un plazo de 15 (quince) días para abonarlo. Esta determinación deberá contener lo adeudado en concepto de tributos y, si correspondiere, multa con el interés resarcitorio y actualización calculados hasta la fecha que se indique, sin perjuicio de la prosecución del curso de estos.
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El procedimiento de determinación de oficio también deberá ser cumplido por aquellos en quienes se quiera efectivizar la responsabilidad solidaria. Cuando la disconformidad respecto de las liquidaciones practicadas por la Administración Federal de Ingresos Públicos (AFIP) se limite a errores de cálculo, se resolverá sin sustanciación. Si esta disconformidad es por cuestiones conceptuales deberá dilucidarse a través de este procedimiento. No será necesario dictar resolución determinando de oficio la obligación tributaria si, antes de esto, el responsable preste conformidad con las impugnaciones o cargos formulados, la que surtirá los efectos de una declaración jurada para el contribuyente y una determinación de oficio para el fisco.
Presunciones especificas -Depósitos bancarios La Ley 25.795 convirtió en presunción específica la diferencia entre los depósitos bancarios depurados y/o las ventas y/o ingresos declarados por el contribuyente, con más un 10% en concepto de renta dispuesta o consumida en gastos no deducibles. En el impuesto a las ganancias, el ajuste se atribuye al período fiscal en que se verifica la diferencia. Por otra parte, la Ley 26.044 dispuso que en el impuesto al valor agregado (IVA), las diferencias de ventas omitidas sean atribuidas a cada uno de los meses calendarios comprendidos en el ejercicio comercial en el que se constataren tales diferencias, prorrateándolas en función de las ventas grabadas y exentas que se hubieran declarado. Idéntico procedimiento se aplica para los impuestos internos.
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DESCRIPCION DE CASO
DATOS DEL CONTRIBUYENTE
Nombre: INSUMOS AGROQUÍMICOS S.A. N° de CUIT: 30-70809028-6 Domicilio Fiscal: Avenida Santa Fe 1731 - 3ro 10 – CABA Represéntate legal: Jonatan Daniel Fabrizio (Presidente) Cierre de Ejercicio: 31/12/2016 Planteo La Administración Federal de Ingresos Públicos, en cumplimiento de sus funciones y con el objeto de verificar el cumplimiento de las obligaciones fiscales, inició una fiscalización del impuesto las Ganancias del periodo fiscal 2016. La misma se llevó a cabo mediante un proceso de auditoría, a través de varios requerimientos de información para estudiar al detalle los ingresos declarados en ese periodo derivados de la actividad principal del ente. En la misma se observaron papeles de trabajo, extractos bancarios y demás documentación que los inspectores creyeron correspondiente. Dicha fiscalización procedió a impugnar la Declaración Jurada del Impuesto a las ganancias del período fiscal 2016, ya que, en la misma, los depósitos y las transferencias debidamente depuradas fiscalizados en los resúmenes bancarios no condicen con las ventas declaradas derivadas de la actividad, y por ende tampoco coinciden con el importe declarado como base imponible para el impuesto. La AFIP, posteriormente al proceso de fiscalización, inicia el proceso de determinación de oficio realizándola en base presunta al considerar deficientes los registros de la contabilidad llevados por la empresa INSUMOS AGROQUÍMICOS S.A. La intención del fisco de considerar como ganancia neta para p ara el periodo 2018 el importe de
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INSPECCION
Marco Marco Norm ativo
La inspección tiene nacimiento por medio de las notificaciones del fisco, generando mediante estas, eficacia al acto y fecha cierta. Mediante el art. 100 de la ley de procedimiento fiscal (L. 11.683) se norman las formas correctas de notificación. Las cuales pueden ser: a) Por carta certificada con aviso especial de retorno, a cuyo efecto se convendrá con el correo la forma de hacerlo con la mayor urgencia y seguridad. b) Personalmente, por medio de un empleado de la Dirección General, quien dejará constancia en acta de la diligencia practicada y del lugar, día y hora en que se efectuó; exigiendo la firma del interesado. Si éste no supiere o no pudiera firmar, podrá hacerlo, a su ruego, un testigo. c) Por nota o esquela numerada, con firma facsimilar del funcionario autorizado, remitida con aviso de retorno, y en las condiciones que determine la Dirección General para su emisión y demás recaudos. d) Por tarjeta o volante de liquidación o intimación de pago numerado, remitidos con aviso de retorno, en los casos a que se refiere el último párrafo del art. 20. e) Por cédula, por medio de los empleados que designe el Director General, quienes en las diligencias deberán observar las normas que sobre la materia establece el Código Procesal Civil y Comercial de la Nación. f) Por telegrama colacionado u otro medio de comunicación de similares características. g) Por comunicación en el domicilio fiscal electrónico del contribuyente o responsable, en las formas, requisitos y condiciones que establezca la AFIP. Si las citaciones, notificaciones, etcétera, no pudieron practicarse en la forma antedicha por no conocerse el domicilio del contribuyente, se efectuarán por medio de edictos publicados durante cinco (5) días en el Boletín Oficial.
Mediante el F. 8000 se da inicio a la inspección, dentro del cual debe dejarse constancia de los inspectores que intervendrán y aludir a los lo s períodos fiscales que se quiere revisar. Dicho formulario debe estar suscripto por el inspector, supervisor y el Jefe de la División interviniente. A través de los formularios de requerimiento: F. 8600/l para temas impositivos y el F.8600/P
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Ac t a de n ot if i caci cac i ón de i ni ci o d e in specc sp ecc ió n
Nº 0880003766024784502
ORIGINAL para el Contribuyente DUPLICADO para la Administración Federal
F 8000 ACTA DE INICIO DE FISCALIZACION Nº 1004485 Orden de Intervención N° 1004485 Contribuyente: INSUMOS AGROQUÍMICOS S.A. Domicilio Fiscal: Av. Santa Fe 1731 – 3ro 10, C.A.B.A. Domicilio Comercial: Av. Santa Fe 1731 – 3ro 10, C.A.B.A. N° de CUIT: 30-70809028-6 Agencia donde se encuentra inscripto: Nº 11, Carlos Pellegrini Nº 685 – 1er Piso. C.A.B.A. Esta Administración Federal, en ejercicio de las facultades conferidas por el art.35 de la ley Nº 11.683 (t.o. 1998 y sus modificaciones), por art. 1 del decreto 618/97 y/o el Dto. Nº 507/93, ha dispuesto, a partir del día de la fecha, efectuar la fiscalización al contribuyente del título, la que se inicia con la notificación de la presente Acta y estará a cargo del Inspector Sr. Sebastián Saralegui, Sara legui, Legajo Nº 38.126/95, con la supervisión del Sr. Gabriel Gonzalez, legajo Nº 33.254/44, pertenecientes a esta División Fiscalización Nº 2 de la Dirección Regional Norte con domicilio en Jaramillo Nº 1595 – 4to piso – CABA. La citada fiscalización comprenderá las obligaciones referidas que se detallan a continuación: DDJJ IMPUESTO A LAS GANANCIAS período 2016. Se hace saber que la fiscalización que se inicia no libera al inspeccionado de las obligaciones fiscales y previsionales que le corresponda cumplir normalmente, razón por la cual deberá efectuar la presentación de las declaraciones juradas e ingresos pertinentes, dentro de los plazos legales acordados a tal fin. Asimismo, se le comunica por la presente que, hasta tanto no se le notifique fehacientemente la finalización de la fiscalización, la misma podrá ser continuada y/o revisada por personal de otra área de esta AFIP. Ciudad Autónoma de Buenos Aires, 01 de febrero de 2018.-
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Requerimiento
DUPLICADO Utilizar solo el frente del formulario Nº 0880001237896041753
ORIGINAL y TRIPLICADO para la Administración Federal DUPLICADO para el Contribuyente
F 8600/I REQUERIMIENTO Contribuyente: INSUMOS AGROQUÍMICOS S.A. Domicilio Fiscal: Av. Santa Fe 1731 – 3ro 10, C.A.B.A. Domicilio Comercial: Av. Santa Fe 1731 – 3ro 10, C.A.B.A. N° de CUIT: 30-70809028-6 REF: OI – 1004485
Para verificar el cumplimiento dado a las leyes de impuestos cuya recaudación está a cargo de esta Administración Federal, se requiere exhiba: 1) Papeles de trabajo utilizados para la confección de la Declaración Jurada del Impuesto a las ganancias correspondiente al período 2016. 2) Libros y/o Registros contables, que cumplan con las normativas vigentes de esta AFIP-DGI, por el período fiscal indicado en el punto precedente. 3) Aporte documentación respaldatoria de Ingresos y Gastos (facturas, remitos, retenciones sufridas, órdenes de pago) de las operaciones realizadas durante el periodo mencionado en el punto 1) La documentación deberá ser presentada por persona apoderada o debidamente autorizada ante este
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Utilizar solo el frente del formulario Nº 0880006566026236041
ORIGINAL para la Administración Federal
DUPLICADO para el Contribuyente
F 8400
-ACTASírvase citar: En la Ciudad Autónoma de Buenos Aires, al 1 día del mes m es de febrero del año 2018, siendo las 10 horas, el inspector de la Administración Adm inistración Federal de Ingresos Públicos, Sr. Sebastián Saralegui, se constituye en el domicilio de Insumos Agroquímicos S.A., sito en la calle Av. Santa Fe 1731 – 3ro 10, C.A.B.A. siendo atendida por el Sr. Juan Aizcorbe, en carácter de apoderado, a quien, en cumplimiento de lo dispuesto en el artículo 100, inciso b) de la ley 11.683 (t.o. 1998 y modificaciones), se le hace entrega de la copia del Formulario 8600/I N° 0880001237896041753, de fecha 01 de Febrero de 2018, referente a verificación del Impuesto a las ganancias del período 2016. Leída que fue la presente, el Sr. Juan Aizcorbe, se notifica de su contenido, firmando en prueba de conformidad, juntamente con el actuante. Ciudad Autónoma de Buenos Aires, 01 de febrero de 2018.-
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Contestación de requerimiento
Frente a la notificación del requerimiento por parte del fisco, el contribuyente INSUMOS AGROQUÍMICOS S.A. procede a la contestación del mismo:
PRESENTA DEFENSA POR ESCRITO. RESERVAS FEDERALES. Señor Jefe de Distrito Dirección General Impositiva (DGI) Administración Federal de Ingresos Públicos (AFIP) Agencia Nº 11, Carlos Pellegrini Nº 685 – 1er Piso. C.A.B.A.
Siendo las 9.58 horas del día viernes 09 de febrero de 2018, Juan Aizcorbe por derecho propio, DNI N° 10.365.517, en mi carácter de apoderado de la sociedad “INSUMOS AGROQUÍMICOS S.A.”, con CUIT N° 30-70809028-6, domiciliado en la calle Av. Santa Fe 1731 Piso 3ro Departamento 1ero, de Ciudad Autónoma Autón oma de Buenos
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a) El detalle de papeles de trabajo utilizados para la Declaración Jurada del Impuesto Im puesto a las Ganancias correspondiente al periodo 2016. c) Aporte documentación respaldatoria de Ingresos y Gastos (facturas, remitos, retenciones sufridas, órdenes de pago) de las operaciones realizadas durante el periodo mencionado en el punto 1) En función de cuanto antecede,
Solicita:
1º.- Que se tenga por presentado el presente escrito junto con los documentos que se acompañan y, en virtud de su contenido, se tenga por contestado en tiempo y forma el requerimiento recibido
2º.- Que, tras revisar el contenido de la documentación aportada, se proceda a dar
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Documentación adjunta
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CONTRATO DE PRÉSTAMO SIMPLE En la Ciudad Autónoma de Buenos aires, a los 7 días del mes de marzo 2016
REUNIDOS Una parte como PRESTATARIO El Sr Jonatan Daniel Fabrizio, mayor de edad, con domicilio domicilio en Casilda, número 288 de la Ciudad Autónoma de Buenos aires, con Documento Nacional de Identidad número 33.777.590, actuando en representación de la Sociedad INSUMOS AGROQUIMICOS S.A. , (según Acta de designación de autoridades N ° 15 de la sociedad comercial citada), en adelante el PRESTATARIO, con domicilio legal en Av. Santa Fe 1731 de Ciudad Autónoma de Buenos Aires y con C.U.I.T 30-70809028-6, constituida mediante escritura otorgada por el Escribano Publico Dr. Avelino Encina , de la Ciudad Autónoma de Buenos Aires , en fecha 05/05/1999, inscrita en el Registro Público de comercio bajo el número 35, Libro 22 , Tomo - . Y la otra, como PRESTAMISTA, PRESTAMISTA, Sr. Juan Pérez socio/a de la sociedad prestataria, mayor de edad, casado, con domicilio en Pichincha 722, de la Ciudad Autónoma de Buenos Aires y con Documento Nacional de Identidad número 5.655.655 Interviene en el presente contrato, en su propio nombre y derecho. Ambas partes se reconocen la capacidad legal necesaria para formalizar el presente CONTRATO DE PRÉSTAMO SIMPLE CON INTERESES en INTERESES en el concepto en el que intervienen en el mismo, y, en consecuencia, EXPONEN I.- Que, en virtud de lo anterior, el Sr. Juan Pérez, socio de la Sociedad Comercial INSUMOS
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PRESTAMISTA para resolver el contrato antes del plazo de vencimiento pactado, siempre que medie requerimiento previo al PRESTATARIO del cumplimiento de sus obligaciones. Transcurridos 180 días desde el citado requerimiento sin que aquél atendiere el contenido de este, quedará resuelto de pleno derecho el presente contrato; con las consecuencias jurídicas a que hubiere lugar legalmente. OCTAVA. - DOMICILIO DE NOTIFICACIONES. A los efectos de recibir cualquier notificación relacionada con los derechos y obligaciones derivados de este contrato, las partes designan como domicilios los que figuran al encabezamiento de este documento. NOVENA. - LEGISLACIÓN APLICABLE. La interpretación de las cláusulas del presente contrato se realizará de conformidad con la legislación argentina. DÉCIMA. - FUERO. Las FUERO. Las partes, con expresa
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o
VISTA DEL JUEZ ADMINISTRATIVO
Asunto: DETERMINACION DE OFICIO. Impuesto a las Ganancias – P.F. 2016 Contribuyente: Insumos Agroquímicos S.A. Domicilio Fiscal: Av. Santa Fe 1731 - 3ro 10 – CABA
CUIT: 30-70809028-6
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ofrezca las pruebas que hagan a su derecho, en relación a los cargos formulados que se detallan en los siguientes formularios: 8322/B, 713 y 2520/D, que se acompañan por separado formando parte de la presente, a fin que en caso de no merecerle objeción, se sirva conformar las liquidaciones practicadas. Qué, asimismo, resulta a “prima facie” la siguiente infracción: Haber declarado una menor
base imponible, por lo que ha dejado de ingresar el tributo en su justa medida, y por consecuencia de conformidad con los dispuesto por los Art. 70 y 71 de la ley Procesal, corresponde instruir sumario por la infracción señalada, calificándose la conducta fiscal de la responsable en principio, princi pio, conforme lo establecido establecid o en el Art. 45 de la Ley 11.683 (TO 1998 y modificaciones). Por ello atento lo dispuesto corresponde resolver en consecuencia. EL JEFE (INT.) DE LA FISCALIZACION EXTERNA 9 DE LA REGION SUR DE LA
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ARTICULO 6°: Notifíquese a la responsable en su domicilio fiscal, remitiendo copia de la presente resolución.
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Acta Ac ta d e no ti fi cació cac ió n d e la vis v is ta
Nº 0750002016026237855
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o
DESCARGO DEL CONTRIBUYENTE
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La empresa cumplió con dicho Requerimiento en tiempo y forma, y el Sr. Inspector determinó sobre base presunta la diferencia pues, según a su criterio, dicho monto no se corresponde con las ventas oportunamente declaradas en base al desarrollo de la l a actividad principal de la empresa.
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