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Justia Guatemala Nacionales Modificaciones Modifica Dcx 44-90 Que Contiene Reformas Al Dcx 59-87 Ley Del Impuesto Sobre La Renta: Art. 1 Adiciona Lo Siguiente: Cuando El Exportador De Mercancías No Sea Productor De Las Mismas Y Actúe Como Intermediario, El Pago Del 2% Sobre El Equivalente En Moneda Nacional Del Valor Fob De Cada Exportación, Será Acreditable Al Impuesto Sobre La Renta Del Producto De Las Mercancías.

Decreto No 61-1990

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