Citas bibligráficas
Vela, L., Garcia, J. (2016). “Tratamiento tributario de las operaciones no reales y su correlación con la deducción de gastos a efectos del impuesto a la renta” [Trabajo académico, Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/2424
Vela, L., Garcia, J. “Tratamiento tributario de las operaciones no reales y su correlación con la deducción de gastos a efectos del impuesto a la renta” [Trabajo académico]. PE: Universidad Nacional de San Martín. Fondo Editorial; 2016. http://hdl.handle.net/11458/2424
@misc{renati/1056961,
title = "“Tratamiento tributario de las operaciones no reales y su correlación con la deducción de gastos a efectos del impuesto a la renta”",
author = "Garcia Gonzales, Johan Stewart",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2016"
}
The present report analyzes some of the most frequent repairs carried out by the Tax Administration when inspecting the IGV to the companies, that is, the determination of non-real transactions. Therefore, we we focus on describing the assumptions provided by the tax norm as configurations of non-real operations, the possibility of tax credits in certain cases, the issue of burden of proof and its correlation with the deduction of expenses for the purposes of the Income Tax. At present the Tax Administration does not recognize the tax credit or the balance in favor of the exporter and some of the taxpayers because of document their purchases of goods or services established by Article 44 of the TUO of the IGV Law referred to the non-real operations. Regarding the decision on what is or is not a reliable operation that enable the taxpayer to support the tax credit and / or expense for the purpose of Income Tax, this falls on the proper use of discretionary powers of the Tax Administration. Thus, the purpose of this report is to taxpayer is informed about how he / she should support taxation of their purchases and when SUNAT is likely to be find exceeding in the use of its faculties. Therefore, the present work has divided the Thematic Development in the following chapters: Chapter I referred Tax theoretical framework of non-real operations in the context of current legislation. Chapter II referred to the Tax treatment of tax relief by non-real operations carried out by the tax administration in the framework of the general sales tax law, viewing cases practical. Chapter III dealing with Correlation with deduction of expenses to effects of income tax on non-real operations. Concluding with the conclusions and recommendations that will allow further work on the subject or I presented.
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