Bibliographic citations
Carolina, F., Jhulma, P. (2019). Evaluación del impacto tributario del uso efectivo del mecanismo de obras por impuestos del sector bancario en el ejercicio 2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/625850
Carolina, F., Jhulma, P. Evaluación del impacto tributario del uso efectivo del mecanismo de obras por impuestos del sector bancario en el ejercicio 2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/625850
@misc{renati/1286020,
title = "Evaluación del impacto tributario del uso efectivo del mecanismo de obras por impuestos del sector bancario en el ejercicio 2017",
author = "Jhulma Jhulissa, Pretel Huamancayo",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
On May 20, 2008, Law No. 29230 “Law to Promote Regional and Local Public Investment with Private Sector Participation” was promulgated, which regulates the mechanism called “Works for Taxes”, created by the Government of Peru in order to streamline and encourage the execution of public investment in the country through an alliance between the public and private sectors; lately giving the Certificates of Regional and Local Public Investment (CIPRL) which will be used by the private company solely and exclusively for its application against the payments on account and regularization of the Income Tax of the third category. It should be noted that the financial sector represents 33% of the total number of companies that participate in the Works for Taxes mechanism. That’s the reason that in the present investigation, the use of the WxT mechanism and the tax impact generated will be addressed, especially in the banking sector, because of its greater investment with this mechanism. Finally, a case faced by one of the Peruvian banks when trying to compensate the CIPRL in the payment of the third category annual income tax in the year 2017 will be analyzed. It should be noted that this problem is not exclusive, that is, it can be presented in any bank that is covered by the mechanism. Based on this, it will be identified which aspects of the Works for Taxes legislation are directly involved in order to propose improvements that contribute to a better understanding and application of said mechanism.
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