Citas bibligráficas
Prieto, A., (2024). Fiscalización tributaria desempeñada en la Superintendencia Nacional de Aduanas y de Administración Tributaria – SUNAT, periodo 2020 a 2023 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/22560
Prieto, A., Fiscalización tributaria desempeñada en la Superintendencia Nacional de Aduanas y de Administración Tributaria – SUNAT, periodo 2020 a 2023 []. PE: Universidad Nacional de Trujillo; 2024. https://hdl.handle.net/20.500.14414/22560
@misc{renati/1046494,
title = "Fiscalización tributaria desempeñada en la Superintendencia Nacional de Aduanas y de Administración Tributaria – SUNAT, periodo 2020 a 2023",
author = "Prieto Romucho, André Benjamín José",
publisher = "Universidad Nacional de Trujillo",
year = "2024"
}
ABSTRACT In this report on Professional Sufficiency was prepared with the main purpose of exposing all the work performed as Tax Auditor in the National Superintendence of Customs and Tax Administration from September 2020 to the present at the headquarters of the Regional Intendancy of Loreto - Iquitos, province of Maynas. The report contains criteria of the Public Administration (SUNAT) such as: historical background, taxation-related contests, general institutional knowledge of the Public Administration, mission and vision, organization chart, theoretical framework, taxes administered, and mainly the wording of detailed functions performed as a tax auditor in the Audit Area, as well as how to contribute to the country by being part of a fundamental institution in the management and public contribution. The report concludes with the experience of working as a tax auditor within the Public Administration, elaborating recommendations aimed at improving procedures and solving problems within the legal scope that help establish a balance between the taxpayer, generating tax awareness and the State, providing excellent guidance and correct determination of the Tax.
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