Navas Matheus, Oscar, Aleida Bermúdez, and Carlos Silvestri. “Incumplimiento De Deberes Formales En Materia De Impuesto Al Valor Agregado Y Clausura De Establecimientos / Lack of Compliance With Formal Duties in Matters of Value Added Tax and the Closing of Establishments”. Impacto Científico 5, no. 1 (July 13, 2020): 87-106. Accessed March 16, 2025. https://produccioncientificaluz.org/index.php/impacto/article/view/33014.