Citas bibligráficas
Quispe, C., (2022). Análisis de la RTF N.º 03893-A-2013 (JOO) en la aplicación de los principios de contabilidad generalmente aceptados para la determinación del primer método de valoración aduanera y un balance en 100 RTF de ajustes de valor aduanero del año 2021 [Universidad de Lima]. https://hdl.handle.net/20.500.12724/18052
Quispe, C., Análisis de la RTF N.º 03893-A-2013 (JOO) en la aplicación de los principios de contabilidad generalmente aceptados para la determinación del primer método de valoración aduanera y un balance en 100 RTF de ajustes de valor aduanero del año 2021 []. PE: Universidad de Lima; 2022. https://hdl.handle.net/20.500.12724/18052
@mastersthesis{renati/1059876,
title = "Análisis de la RTF N.º 03893-A-2013 (JOO) en la aplicación de los principios de contabilidad generalmente aceptados para la determinación del primer método de valoración aduanera y un balance en 100 RTF de ajustes de valor aduanero del año 2021",
author = "Quispe Soto, Carlos Fernando",
publisher = "Universidad de Lima",
year = "2022"
}
In the present work, RTF No. 03893-A-2013 is analyzed, which is mandatory jurisprudence issued by the Tax Court under article 154 of the Tax Code and how the generally accepted accounting principles are applied in the determination of the first customs valuation method within the reasonable doubt processes initiated by the Tax Administration, for said analysis and criticism the guidelines and regulations of the WTO Value Agreement, Decision 571 of the CAN, Resolution 1684 of the SG of the CAN have been followed, where Peru, as a member country, has to comply with said regulatory parameters and incorporate the aforementioned devices into its internal regulations. In the work it is determined that neither the Tax Administration nor the Tax Court have a parameter for the application of generally accepted accounting principles, therefore a model for their application is presented, as well as it is determined that RTF N. º 03893-A-2013 must be modified and specified in the aspects of the correct determination of the first customs valuation method using the aforementioned accounting principles, as it is a requirement to validate the evidence presented by the importers during the reasonable doubt processes. Likewise, the impact is analyzed both at a jurisprudential and legal level of the modification to the valuation regulation with Supreme Decree No. 193-2020-EF, which represents the incorporation of community regulations into national legislation regarding the application of the principles of generally accepted accounting and its implications at the level of contentious customs processes.
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