Bibliographic citations
Carrasco, M., (2024). Contingencias tributarias de los gastos no deducibles en la determinación del impuesto a la renta y su efecto en la situación económica y financiera en la Empresa de Transportes y Servicios de carga EIRL en los años 2020 y 2021 [Universidad Católica Santo Toribio de Mogrovejo]. http://hdl.handle.net/20.500.12423/7860
Carrasco, M., Contingencias tributarias de los gastos no deducibles en la determinación del impuesto a la renta y su efecto en la situación económica y financiera en la Empresa de Transportes y Servicios de carga EIRL en los años 2020 y 2021 []. PE: Universidad Católica Santo Toribio de Mogrovejo; 2024. http://hdl.handle.net/20.500.12423/7860
@mastersthesis{renati/1106955,
title = "Contingencias tributarias de los gastos no deducibles en la determinación del impuesto a la renta y su efecto en la situación económica y financiera en la Empresa de Transportes y Servicios de carga EIRL en los años 2020 y 2021",
author = "Carrasco Odar, Milagros Del Pilar",
publisher = "Universidad Católica Santo Toribio de Mogrovejo",
year = "2024"
}
The objective of this article was to determine the tax contingencies of non-deductible expenses in the determination of income tax and their effect on the economic and financial situation of companies in the transport sector in the department of Lambayeque, Peru. The research presented a non-experimental design methodology with a quantitative approach. The sample was selected through non-probabilistic convenience sampling, which yielded a census sample of the company's accounting documents and financial statements for 2020 and 2021. The techniques applied were the interview and documentary analysis, and as a result it was obtained that with respect to the non-deductible expenses of the year 2020, a difference of S/59,639.00 was found, and with respect to the non-deductible expenses of the year 2021, the amount S/.56,910.00, which result in repairs in the annual affidavit, giving rise to tax adjustments and penalties, this could affect the financial situation of the company, since it is subject to additional payments of taxes, fines and interest. Therefore, it is concluded that the company has identified tax contingencies that are related to non-deductible expenses.
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