Bibliographic citations
Choroco, J., (2024). La cultura tributaria en el cumplimiento de las obligaciones tributarias de los contribuyentes de la SUNAT Chimbote – periodo 2019-2023 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/21585
Choroco, J., La cultura tributaria en el cumplimiento de las obligaciones tributarias de los contribuyentes de la SUNAT Chimbote – periodo 2019-2023 []. PE: Universidad Nacional de Trujillo; 2024. https://hdl.handle.net/20.500.14414/21585
@misc{renati/1049939,
title = "La cultura tributaria en el cumplimiento de las obligaciones tributarias de los contribuyentes de la SUNAT Chimbote – periodo 2019-2023",
author = "Choroco Salvatierra, Julio Rubén",
publisher = "Universidad Nacional de Trujillo",
year = "2024"
}
ABSTRACT This report will disclose each of the procedures carried out by a Tax Inspector and how the tax administration encourages continuous improvement of the tax culture during the functions performed. All the inspection tasks carried out by the Tax Inspector were carried out in accordance with the provisions of the regulatory framework established in current tax regulations, such as the Tax Code, the Income Tax Law, the General Sales Tax Law, the Selective Consumption Tax, the Regulation of payment receipts, the regulation of the supervising notary. In each and every one of the actions carried out, taxpayers were urged to carry out their tax duties voluntarily, in a timely manner and in accordance with the legal framework in order to avoid possible tax contingencies with the administration. Likewise, information was collected about the lack of organization and communication that exists between the person responsible for accounting and tax obligations and the taxpayers, urging both parties to work as a team to achieve compliance with the same objective and thus avoid contingencies with the tax administration. While the inspection actions were carried out, awareness of an optimal tax culture was promoted for the benefit of all, and personalized guidance was provided to them, answering each and every one of their questions, thus seeking a continuous improvement of the Tax Culture.
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