Bibliographic citations
Gutierrez, G., Cacaño, R. (2023). Asociaciones sin fines de lucro y la exoneración del impuesto a la renta de tercera categoría en el distrito de Cusco, periodo 2022 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/6391
Gutierrez, G., Cacaño, R. Asociaciones sin fines de lucro y la exoneración del impuesto a la renta de tercera categoría en el distrito de Cusco, periodo 2022 []. PE: Universidad Andina del Cusco; 2023. https://hdl.handle.net/20.500.12557/6391
@misc{renati/1128593,
title = "Asociaciones sin fines de lucro y la exoneración del impuesto a la renta de tercera categoría en el distrito de Cusco, periodo 2022",
author = "Cacaño Pauccar, Ruth Katherin",
publisher = "Universidad Andina del Cusco",
year = "2023"
}
ABSTRACT The present research study arises in relation to non-profit associations and the third category income tax exemption in the district of Cusco, period 2022, and the problems that arise when this legal entity requests access. to the list of entities exempt from income tax. SUNAT indicates that non-profit associations may enjoy said exemption, as long as they comply with the provisions of article 19, paragraph b of the Income Tax Law, which establishes the requirements for the exemption of said tax. , this being an obstacle for associations that apply for this benefit, because many of them are not adequate to the aforementioned article, which is why many associations are left without effect and without fulfilling the purpose for which they were established. Well, we know that to begin with, the tax entity, SUNAT, is in charge of authorizing the exemption through a superintendency resolution, otherwise they are obliged to pay said tax normally. That is why this study addresses a qualitative approach, because we are not manipulating the variables, we will only observe the facts in their natural state and then analyze them. In this sense, the purpose of this investigation is to verify the influence of the constitution minutes when applying for exemption from third category income tax in SUNAT and analyze the causes of the observations that the fiscal entity makes when evaluating the instrument of constitution..
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