<ul><li><a href=http://legislacion.asamblea.gob.ni/Normaweb.nsf/fb812bd5a06244ba062568a30051ce81/ede7f16a7db78776062571a1004f84fd?OpenDocument target=_blank>Law No. 562 Fiscal Code(Ley No. 562. Código tributario de la república de nicaragua. Published on October 28 2005. Art. 82)</a></li></ul>