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Esta actividad tiene como propósito que los estudiantes comprendan y apliquen las disposiciones del Artículo 37 del Reglamento para la Aplicación de la Ley de Régimen Tributario Interno (RALRTI), diferenciando entre los contribuyentes que están obligados a llevar contabilidad y aquellos que no lo están.
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ALEXANDRA GAVILANES
Ecuador
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