Bibliographic citations
Rojas, K., Tocto, S. (2024). Análisis de la problemática del uso de tarjetas de crédito del gerente titular como medio de pagos para sustentar gastos, costo o crédito por la empresa ST MOTOS E.I.R.L.,2021 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/682942
Rojas, K., Tocto, S. Análisis de la problemática del uso de tarjetas de crédito del gerente titular como medio de pagos para sustentar gastos, costo o crédito por la empresa ST MOTOS E.I.R.L.,2021 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/682942
@misc{renati/1299990,
title = "Análisis de la problemática del uso de tarjetas de crédito del gerente titular como medio de pagos para sustentar gastos, costo o crédito por la empresa ST MOTOS E.I.R.L.,2021",
author = "Tocto Peña, Sergio Ivan",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
This paper analyzes the situation of the company ST MOTOS EIRL, dedicated to the sale of motorcycles, which uses the credit card of the Titular Manager to make payments for the company and finance itself. The problem lies in the fact that a gap is interpreted in Law No. 28194, Law for the Fight against Evasion and for the Formalization of the Economy, specifically in Articles 3, 5 and 5-A. These articles do not clearly specify whether the use of third-party credit cards can be considered a valid means of payment to support expenses, costs and tax credits in a company. In this context, the work has collected and analyzed information with the aim of providing a short-term solution, since many MSEs, like ST MOTOS EIRL, use these forms of payment and financing. Among the alternative solutions, the benefits and limitations of three proposals have been evaluated: the first is to carry out a particular consultation with SUNAT, the second, to formalize the operation through a loan agreement for the use of the card's line of credit and a mandate contract and the third, to communicate to SUNAT, on a monthly or quarterly basis, the list of payment receipts made with the credit card of the Titular Manager. Finally, we consider that the best alternative in the short term would be the formalization of the operation through contracts, which would allow the reliability of the operation to be sustained.
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