Valencia Gutiérrez, Adolfo. “FINANCIAL IMPLICATIONS OF INTEREST BY UPDATING LATE PAYMENT OF TAX DEBT”. Quipukamayoc 20, no. 37 (June 18, 2012): 201–211. Accessed July 17, 2024. https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/4135.