<?xml version="1.0" encoding="utf-8"?><!DOCTYPE Zthes SYSTEM "http://zthes.z3950.org/schema/zthes-1.0.dtd">  <Zthes><term><termId>78770</termId><termName>OBLIGACIÓN NO TRIBUTARIA</termName><termType>PT</termType><termLanguage>es</termLanguage><termVocabulary>Vocabulario controlado de las Altas Cortes de Colombia</termVocabulary>	<termStatus>active</termStatus>	<termApproval>approved</termApproval>	<termSortkey>OBLIGACIÓN NO TRIBUTARIA</termSortkey><termCreatedDate>OBLIGACIÓN NO TRIBUTARIA</termCreatedDate><relation><relationType>BT</relationType><termId>7096</termId><termName>ELEMENTOS DEL DERECHO TRIBUTARIO</termName><termType>PT</termType></relation><relation><relationType>NT</relationType><termId>78771</termId><termName>COBRO COACTIVO DE OBLIGACIÓN NO TRIBUTARIA</termName><termType>PT</termType></relation></term>  </Zthes>