Bibliographic citations
Gonzáles, C., Velásquez, J. (2018). Circulares y discrecionalidad en el ámbito tributario: En torno a los límites de la facultad discrecional de SUNAT para aplicar sanciones tributarias [Trabajo de investigación, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/625557
Gonzáles, C., Velásquez, J. Circulares y discrecionalidad en el ámbito tributario: En torno a los límites de la facultad discrecional de SUNAT para aplicar sanciones tributarias [Trabajo de investigación]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2018. http://hdl.handle.net/10757/625557
@mastersthesis{renati/1285838,
title = "Circulares y discrecionalidad en el ámbito tributario: En torno a los límites de la facultad discrecional de SUNAT para aplicar sanciones tributarias",
author = "Velásquez Yupanqui, Jenny Melina",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2018"
}
The following research addresses the limits of the discretional faculty practice carried out by the National Superintendence ADUANAS and the fiscal administration (from this point forward SUNAT) of internal documents to determine whether to fine or not a tax infraction, this faculty which has been given to this entity in accordance with the Art. 82 of the Tax Code (from this point forward CT). The limits are the principles of the interdiction of arbitrariness, reasonableness, legality and equality, which are recognized expressly and implicitly in the Political Constitution of Peru as well as in General Administration Procedures Law- N° 27444. As a result of this research, the necessity of incorporate these principles expressively in the CT as limits of the discretional faculty practice owned by the SUNAT to apply penalty is confirmed, this will contribute for the practice not to be done in an arbitrary way. To conclude, all of the objective criteria established in documents for the non-application of penalty in particular tax infractions, should be published and regulated in Superintendence Ruling, allowing the taxpayer to know them, and in this way, to oblige SUNAT to apply the discretional criteria of not applying penalty to particular tax infractions.
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