Bibliographic citations
Espinoza, A., (2022). Incidencia tributaria de la microforma digital como medio de sustento de la fehaciencia de las operaciones de costo y gasto en un entorno de fiscalización electrónica [Universidad de Lima]. https://hdl.handle.net/20.500.12724/16833
Espinoza, A., Incidencia tributaria de la microforma digital como medio de sustento de la fehaciencia de las operaciones de costo y gasto en un entorno de fiscalización electrónica []. PE: Universidad de Lima; 2022. https://hdl.handle.net/20.500.12724/16833
@mastersthesis{renati/1441364,
title = "Incidencia tributaria de la microforma digital como medio de sustento de la fehaciencia de las operaciones de costo y gasto en un entorno de fiscalización electrónica",
author = "Espinoza Céspedes, Alfredo Javier",
publisher = "Universidad de Lima",
year = "2022"
}
The research is focused on the problem related to the loss of the cost or expense due to the lack of reliable support in a tax operation. This is due to the disincentive generated by Law 28186 in the use of the microform. For this purpose, the definitions detailed in Legislative Decree 681 related to the microform, microfile, among other definitions, were analyzed. The pronouncements of the tax court with reference to the reliable support of a tax operation are analyzed, as well as those provided by the institution in charge of administering taxes with respect to the use of microforms and the conservation of documents. Regarding Law 28186, the possible constitutional violation and the possible bureaucratic barrier were analyzed, concluding that it did not qualify as unconstitutional or as a bureaucratic barrier. Likewise, the effects generated in the use of the microform and the conservation of the source documents in parallel in accordance with the provisions of Law 28186 and the effects on the non-use of the microform are detailed. It was concluded that the non-use of the microform could generate higher tax compliance costs, due to the loss of the cost or expense, as it is not possible to reliably support a tax operation due to the lack of timely location of the supporting documents. Finally, the need to leave without effect the provisions of Art. 1 of Law 28186 and modify the superintendence resolution 084 of 2016 is raised.
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