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La ley faculta a un funcionario estatutario para administrar las leyes fiscales del estado libre asociado, que es el Comisionado de Impuestos. La ATO es

La ley faculta a un funcionario estatutario para administrar las leyes fiscales del estado libre asociado, que es el Comisionado de Impuestos. La ATO es simplemente la agencia que lleva a cabo la administracin

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