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| titulo | ARTICLE 53 A: PERIODS FOR THE REGISTERED PUBLIC ACCOUNTANTS TO PRESENT THE REQUIRED INFORMATION OR DOCUMENTATION |
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| contenido | ARTICLE 53 A: PERIODS FOR THE REGISTERED PUBLIC ACCOUNTANTS TO PRESENT THE REQUIRED INFORMATION OR DOCUMENTATION
When the tax authorities review the dictum and other information referred to in article 52 of this Code --615-Art. 52--, and request the registered public accountant that would have formulated it the information or documentation, to submitted within the following deadlines:
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