Bibliographic citations
Haro, J., (2023). Procedimiento de fiscalización: apuntes sobre la valoración de la prueba en el marco del último requerimiento emitido por SUNAT en virtud del artículo 75 del Código Tributario [Universidad de Lima]. https://hdl.handle.net/20.500.12724/19305
Haro, J., Procedimiento de fiscalización: apuntes sobre la valoración de la prueba en el marco del último requerimiento emitido por SUNAT en virtud del artículo 75 del Código Tributario []. PE: Universidad de Lima; 2023. https://hdl.handle.net/20.500.12724/19305
@mastersthesis{renati/1436236,
title = "Procedimiento de fiscalización: apuntes sobre la valoración de la prueba en el marco del último requerimiento emitido por SUNAT en virtud del artículo 75 del Código Tributario",
author = "Haro Romero, Jennifer",
publisher = "Universidad de Lima",
year = "2023"
}
The present research analyzes the implications of the deadline stipulated in Article 75 of the Tax Code, and how it generates different consequences for those audited subjects who receive the requirement for conclusions and those who do not. To do so, the reasons behind the Peruvian legislator's establishment of the aforementioned deadline were reviewed, and a normative, doctrinal, and jurisprudential evaluation was conducted (at the level of the Tax Court) of evidentiary proceedings within the audit procedure. This work provides a normative and doctrinal scope of the audit procedure, with an emphasis on the regulations applicable to the National Superintendence of Tax Administration (SUNAT), given that the raised problem focuses on the activities of said administration. It then delves into the evidentiary proceedings in the final stage of the audit activity and examines evidence within the framework of the audit procedure. Subsequently, it reviews the principles governing administrative procedures, with particular attention to the principles of officiality, material truth, due process, as well as a couple of constitutional principles - legal certainty and equality - which are considered relevant within the problem presented. Finally, a critical analysis is carried out on the rules of preclusion, jurisprudence at the level of the Tax Court, and legislation. It is concluded that the application of the aforementioned deadline affects the principles of material truth, equality, and the right to evidence. Therefore, a proposed modification of the regulations and an interpretation more in line with the protection of the mentioned principles are suggested.
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