Bibliographic citations
Chile, Y., (2023). Convalidación de los actos de simulación relativa del contribuyente de buena fe contemplado en el literal b del artículo 44 de la Ley del Impuesto General a las Ventas [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/5904
Chile, Y., Convalidación de los actos de simulación relativa del contribuyente de buena fe contemplado en el literal b del artículo 44 de la Ley del Impuesto General a las Ventas []. PE: Universidad Andina del Cusco; 2023. https://hdl.handle.net/20.500.12557/5904
@misc{renati/1124074,
title = "Convalidación de los actos de simulación relativa del contribuyente de buena fe contemplado en el literal b del artículo 44 de la Ley del Impuesto General a las Ventas",
author = "Chile Letona, Yesenia",
publisher = "Universidad Andina del Cusco",
year = "2023"
}
The object of this investigation is constituted by literal b of article 44 of the General Sales Tax Law, approved by Supreme Decree No. 055-99-EF, which establishes "The published proof of payment or debit note that does not correspond to a real operation, it will force the payment of the Tax consigned in them, by the person responsible for its issuance. The person who receives the proof of payment or debit note will not be entitled to a tax credit or any other right or benefit derived from the General Sales Tax originated by the acquisition of goods, provision or use of services or construction contracts. For these purposes, the following situations are considered as non-real operations: (...) b) That in which the issuer that appears on the payment voucher or debit note has not actually carried out the operation, having used its name and documents to simulate said operation. operation. In the event that the purchaser cancels the operation through the means of payment indicated in the Regulation, he will maintain the right to the tax credit. For which, it must comply with the provisions of the Regulations”, this provision in other words refers to the relative simulation of non-real operations. In this regard, in a relative simulation, the operation does exist, but whoever appears on the payment receipt is not the one who actually performs it, having used his name, company name, which is why it does not constitute an insurmountable action, but rather the rectification and validation of the same, in application of some guiding principles of the Tax Administration, such is the good faith and conservation of operations. It is precisely this point that constitutes the purpose of said investigation, granting a second opportunity to non-real operations by relative simulation, as indicated in said normative provision.
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