Bibliographic citations
López, J., (2024). Naturaleza fenomenológica de los pagos efectuados después de iniciada la cobranza coactiva por una deuda que posteriormente es declarada prescrita [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/41011
López, J., Naturaleza fenomenológica de los pagos efectuados después de iniciada la cobranza coactiva por una deuda que posteriormente es declarada prescrita [Tesis]. PE: Universidad Privada Antenor Orrego; 2024. https://hdl.handle.net/20.500.12759/41011
@mastersthesis{renati/1344414,
title = "Naturaleza fenomenológica de los pagos efectuados después de iniciada la cobranza coactiva por una deuda que posteriormente es declarada prescrita",
author = "López Yauri, Johanna Janette",
publisher = "Universidad Privada Antenor Orrego",
year = "2024"
}
The objective of this study was to determine the phenomenological nature of payments made after coercive collection began for a debt that is later declared statute-barred. A basic type methodology, explanatory level, was used and the grounded theory design was applied, with documentary analysis as a technique and summary, textual and bibliographic sheets as instruments. The results, based on the exhaustive review of the current regulations, the jurisprudence related to coercive collection and the prescription of tax obligations, postulate that the taxpayer tacitly renounces the prescription of the obligation when making the payment, even when not I was aware of the prescription. However, this interpretation contradicts the principle of legal certainty, since the taxpayer cannot renounce a right of which he is unaware, therefore, contradictions are observed in the regulations, in relation to the supposed tacit waiver of the prescription of the obligation, without having known about it, especially when it comes to coercive collection. In conclusion, it is established that in cases of coercive collection and subsequent declaration of prescription of the obligation, it is feasible to make the corresponding return
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