Citas bibligráficas
Contreras, S., (2018). La exigencia al pago del impuesto a los espectáculos públicos no deportivos en los espectáculos eventuales o temporales [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/4394
Contreras, S., La exigencia al pago del impuesto a los espectáculos públicos no deportivos en los espectáculos eventuales o temporales [Tesis]. PE: Universidad Privada Antenor Orrego; 2018. https://hdl.handle.net/20.500.12759/4394
@misc{renati/1352400,
title = "La exigencia al pago del impuesto a los espectáculos públicos no deportivos en los espectáculos eventuales o temporales",
author = "Contreras Rocha, Silvania Jazmin",
publisher = "Universidad Privada Antenor Orrego",
year = "2018"
}
The present work of investigation treats on THE EXIGENCY TO THE PAYMENT OF THE TAX TO THE PUBLIC NOT SPORTS SPECTACLES IN THE EVENTUAL OR TEMPORARY SPECTACLES. The Tax on Non-Sport Public Shows taxes the amount paid for attending or participating in public non-sporting events that take place in closed venues and parks. Likewise, those who purchase tickets to attend the shows are obliged to pay the tax. The people who organize the show, as well as the driver of the place where the show is performed, are responsible for the taxes, as receiving agents. Exceptionally, in the event of eventual and temporary spectacles, and when there are reasons that make presume the breach of the tax obligation, the municipal Tax Administration is authorized to determine and demand the payment of the Tax on the date and place of realization of the event; however, this violates the taxpayer's right of defense, which is an unlimited right, which is also inconsistent with the tax procedure regulated by the T.U.O. of the Tax Code, which empowers the administrator to exercise their claim within 20 working days of notification of the determination of the debt.
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