@book{161023,
	author = {Silva Montes, Rodrigo},
	title = {Manual de Procedimiento Tributario y Aduanero},
	publisher = {Editorial jurídica de Chile,},
	year = {2010.},
	address = {[Chile] :},
	url = {https://app.vlex.com/#/sources/manual-procedimiento-tributario-aduanero-5844}
}