Bibliographic citations
Calixto, M., De, J. (2013). Los gastos deducibles y no deducibles y su incidencia en el resultado contable y tributario de la empresa de transporte El Milagro de Dios S.R.L. del distrito el Milagro en el período 2012 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/137
Calixto, M., De, J. Los gastos deducibles y no deducibles y su incidencia en el resultado contable y tributario de la empresa de transporte El Milagro de Dios S.R.L. del distrito el Milagro en el período 2012 [Tesis]. PE: Universidad Privada Antenor Orrego; 2013. https://hdl.handle.net/20.500.12759/137
@misc{renati/1346871,
title = "Los gastos deducibles y no deducibles y su incidencia en el resultado contable y tributario de la empresa de transporte El Milagro de Dios S.R.L. del distrito el Milagro en el período 2012",
author = "De la Cruz Briones, Juan Jesús Salvador",
publisher = "Universidad Privada Antenor Orrego",
year = "2013"
}
The present investigation was prepared according to the accounting and tax information obtained in the transport THE MIRACLE OF GOD SRL in order to determine the incidence of deductible and nondeductible expenses in the accounting and tax in the period 2012, this research is descriptive only group. an analysis of the costs that were generated in the development of the operations of the company, in order to determine which expenses are deductible and non-deductible and therefore can cause temporary and permanent differences according to the provisions of the International Standard of accounting was performed 12 “TAX PROFITS“ as a result of the application of accounting principles, governed by the criteria NIIF'sy tax governed by applicable tax laws in the country. In the course of the investigation it was found that there is no control over the costs incurred by the company and that lack of control is due to the absence of procedures with respect to the deductible and nondeductible expenses ignorance of the tax rules applicable to each one. Upon completion of this investigation it was concluded that the expenses incurred by the company THE MIRACLE OF GOD SRL are necessary for the normal development of their operations and to generate income, however, these expenses as tax law is subject to limits established its addition or deduction in determining the tax result, so eventually they will generate temporary or permanent differences between book and tax for the period 2012
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