“Regularized” Exportation: Is it a Prerequisite to Enjoy the Benefit of Drawback? Regarding the Position Taken by Sunat and the Tax Court of Peru. IUSETVERITAS [Internet]. 2019 Oct. 16 [cited 2026 Sep. 17];(58):128-39. Available from: https://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/21277