{"tema_id":"44808","string":"LIQUIDACI\u00d3N DE LA SANCI\u00d3N POR EXTEMPORANEIDAD EN LA PRESENTACI\u00d3N DE LA DECLARACI\u00d3N TRIBUTARIA","created":"2016-04-06 09:35:06","code":"S4003590353","modified":"0000-00-00 00:00:00"}