mysqli_sql_exception: Unknown column 'print' in 'where clause'

ARTICLE  60:  REVENUE  FROM  UNREGISTERED  PURCHASES

When  the  taxpayer  fails  to  record  acquisitions  in  their  accounting  records  and  were  determined  by  the  tax  authorities,  it  will  be  presumed  that  the  acquired  and  unregistered  goods  were  alienated  and  that  the  amount  of  the  alienation  was  the  result  of  the  following  operations:

The  percentage  of  gross  profit  will  be  obtained  from  the  data  contained  in  the  taxpayer's  accounting  records  in  the  fiscal  year  in  question  and  will  be  determined  by  dividing  said  gross  profit  by  the  cost  to  determine  or  determined  by  the  taxpayer.  For  the  purposes  of  the  provisions  of  this  section,  the  cost  will  be  determined  according  to  generally  accepted  accounting  principles.  In  the  event  that  the  cost  cannot  be  determined,  it  will  be  understood  that  the  gross  profit  is  50%.

The  presumption  established  in  this  article  shall  not  apply  when  the  taxpayer  shows  that  the  lack  of  registration  of  the  acquisitions  was  motivated  by  fortuitous  event  or  force  majeure.

The  same  procedure  will  be  followed  to  determine  the  value  for  alienation  of  missing  goods  in  the  inventories.  In  this  case,  if  the  amount  of  the  acquisition  could  not  be  determined,  it  will  be  considered  that  corresponding  goods  of  the  same  species  acquired  by  the  taxpayer  in  the  year  in  question  and,  in  the  absence,  the  market  or  the  appraisal.