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company El Garante S.A. is preparing its tax return for the year 2021 and presents information about several transactions carried out during the year to determine its costs and deductions. Among the information presented are details about a bank account abroad, impairment of receivables, inventories and fixed assets, sale of shares and assets, dividends received, loans granted to the shareholder, labor payments, costs incurred with third parties, and debts with related companies. The

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