Citas bibligráficas
Alvarado, A., Clavijo, L., Neira, S. (2021). Problemática de los ingresos por servicios que devengan de acuerdo con el grado de realización [Universidad de Lima]. https://hdl.handle.net/20.500.12724/15131
Alvarado, A., Clavijo, L., Neira, S. Problemática de los ingresos por servicios que devengan de acuerdo con el grado de realización []. PE: Universidad de Lima; 2021. https://hdl.handle.net/20.500.12724/15131
@mastersthesis{renati/1439105,
title = "Problemática de los ingresos por servicios que devengan de acuerdo con el grado de realización",
author = "Neira Hernández, Sonia Hortensia",
publisher = "Universidad de Lima",
year = "2021"
}
This research work analyzes the problem generated by subjectivity in the choice of the best method to measure the stage of completion of income in the rendering of services that are executed in the course of time related to third category income, which is caused by numeral 2.1 of Article No. 57 of the Income Tax Law that was added by Legislative Decree No. 1425. The work develops the tax framework related to the definition of tax accrual in the rendering of services before and after the modification made by Legislative Decree No. 1425, investigates the tax treatment for the recognition of the accrual of income in the rendering of services in the tax legislations of countries comparable to Peru, explains the conflict with constitutional principles, rights and guarantees and finally proposes a modification to the tax regulation to provide legal certainty to the taxpayer and the Tax Administration
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