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    A partir del d\u00eda 19 de Febrero del 2019 todos los trabajadores que pertenecen a la 4ta categor\u00eda (emiten recibos de honorarios) y tambi\u00e9n a la 5ta categor\u00eda (planilla) tendr\u00e1n la posibilidad de solicitar ante la Sunat la devoluci\u00f3n de impuestos, en caso le corresponda. 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