Bibliographic citations
Infante, B., Torre, J. (2023). Evolución de las provisiones de incobrables de una Entidad Financiera y su impacto tributario en el periodo 2020 al 2022. [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/670904
Infante, B., Torre, J. Evolución de las provisiones de incobrables de una Entidad Financiera y su impacto tributario en el periodo 2020 al 2022. [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/670904
@misc{renati/1296243,
title = "Evolución de las provisiones de incobrables de una Entidad Financiera y su impacto tributario en el periodo 2020 al 2022.",
author = "Torre De La Cruz, Judith Lucero",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
This work of professional adequacy was carried out based on the analysis of the evolution of the bad debt provisions of a Financial Entity and its tax impact in the periods 2020 to 2022, a period in which the pandemic caused by COVID-19 occurred and whose effects generated, in addition to health and life impacts, job losses, contraction of the economy, etc. Many companies were also affected with the closure of activities and others with a lack of liquidity, increased by the accounts receivable that they could not recover or collect from their clients, which also produced an increase in the provision for bad debts. This work focuses on the Financial Entity, the same one that was affected by this pandemic since the provision for bad debts increased during this period, generating an impact not only on the bank's liquidity but also had an impact on the determination of its tax. To the annual income, since they had to follow guidelines from the Superintendency of Banking and Insurance (SBS) and at the same time continue to comply with the provisions of the Income Tax Law and its Regulations, for the deductibility of this provision. To carry out this work of professional proficiency, a non-experimental design will be used with a qualitative research methodology, which considers in-depth interviews. With this professional work, we will know the tax influence of the uncollectible provisions of the Financial Entity. Likewise, this study will help to understand tools implemented to reduce the risk of bad debt provisions for companies in the financial sector. Here we propose some alternatives that could contribute to this objective. The work demonstrates the relevance and certainty of this study due to the impact that could be generated in the determination of taxes. It concludes with solutions and recommendations that can be implemented by companies in the financial sector.
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