1.
Núñez Feris FA. Mechanism for the optimization of value added tax refund procedures for export operations before the undersecretariat of state for taxation (set). RCCM [Internet]. 2022 Oct. 25 [cited 2026 Nov. 10];1(1):63-88. Available from: https://mail.educaciontributaria.com.py/revista/rcetca/article/view/5