https://www.elcontribuyente.mx/2021/12/es-ilegal-el-rechazo-del-aviso-de-inicio-de-liquidacion-si-se-contraviene-el-principio-de-subordinacion-jerarquica/amp/?fbclid=IwAR1zUChbUPVEDlElWgKelPtpAUSzf8ivX4x4gYUynQV2h6t9TUTMzBoT7k8
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