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Palomino, O., (2022). El plazo del procedimiento de fiscalización en el ordenamiento jurídico tributario. Problemática y propuestas [Universidad de Lima]. https://hdl.handle.net/20.500.12724/18463
Palomino, O., El plazo del procedimiento de fiscalización en el ordenamiento jurídico tributario. Problemática y propuestas []. PE: Universidad de Lima; 2022. https://hdl.handle.net/20.500.12724/18463
@mastersthesis{renati/1441708,
title = "El plazo del procedimiento de fiscalización en el ordenamiento jurídico tributario. Problemática y propuestas",
author = "Palomino Quispe, Oswaldo Rafael",
publisher = "Universidad de Lima",
year = "2022"
}
Title: El plazo del procedimiento de fiscalización en el ordenamiento jurídico tributario. Problemática y propuestas
Other Titles: The term of the examination procedure in the tax legal order. problems and proposals
Authors(s): Palomino Quispe, Oswaldo Rafael
Advisor(s): Gamba Valega, César Martín
Keywords: Fiscalización (Derecho tributario); Administración tributaria; Audit (tax law); Tax administration and procedure
OCDE field: https://purl.org/pe-repo/ocde/ford#5.05.00
Issue Date: 2022
Institution: Universidad de Lima
Abstract: La garantía constitucional y convencional de plazo razonable, así como los principios que inciden en el establecimiento de un plazo que resulte necesario y suficiente debe estar presente en todos los procedimientos en sede administrativa, entre ellos, el procedimiento de fiscalización. De una simple interpretación literal de los numerales 1, 4 y 5 del artículo 62°-A del Código Tributario, que regula el plazo de fiscalización tributaria, se tiene que esta solo se limita a establecer un plazo para requerir información y/o documentación al contribuyente, siendo una situación más extrema aun, en las fiscalizaciones parciales por aplicación de normas de precios de transferencia o en las fiscalizaciones en los que corresponda remitir el informe al comité revisor por la cláusula anti elusiva general. En este contexto se tratan los aspectos generales de la normativa actual del plazo de fiscalización aplicables a todas las fiscalizaciones, las excepciones a este plazo, la prórroga adicional por causales especiales y la suspensión del plazo. Finalmente se exponen y analizan tres alternativas legislativas que podrían atenuar esta situación y las propuestas de buenas prácticas por parte de la Administración Tributaria.
The constitutional and conventional guarantee of a reasonable term, as well as the principles that affect the establishment of a term that is necessary and sufficient, must be present in all procedures in administrative headquarters, including the inspection procedure. From a simple literal interpretation of numerals 1, 4 and 5 of article 62°-A of the Tax Code, which regulates the term of tax examination, it is found that this is only limited to establishing a term to request information and/or documentation to the taxpayer, being an even more extreme situation, in partial examinations due to the application of transfer pricing regulations or in examinations in which it is appropriate to send the report to the review committee due to the general anti-avoidance clause. In this context, the general aspects of the current regulation of the examination period applicable to all examinations, the exceptions to this period, the additional extension for special reasons and the suspension of the period are discussed. Finally, three legislative alternatives that could mitigate this situation and the proposals for good practices by the Tax Administration are presented and analyzed.
The constitutional and conventional guarantee of a reasonable term, as well as the principles that affect the establishment of a term that is necessary and sufficient, must be present in all procedures in administrative headquarters, including the inspection procedure. From a simple literal interpretation of numerals 1, 4 and 5 of article 62°-A of the Tax Code, which regulates the term of tax examination, it is found that this is only limited to establishing a term to request information and/or documentation to the taxpayer, being an even more extreme situation, in partial examinations due to the application of transfer pricing regulations or in examinations in which it is appropriate to send the report to the review committee due to the general anti-avoidance clause. In this context, the general aspects of the current regulation of the examination period applicable to all examinations, the exceptions to this period, the additional extension for special reasons and the suspension of the period are discussed. Finally, three legislative alternatives that could mitigate this situation and the proposals for good practices by the Tax Administration are presented and analyzed.
Link to repository: https://hdl.handle.net/20.500.12724/18463
Discipline: Tributación y Política Fiscal
Grade or title grantor: Universidad de Lima. Escuela de Posgrado
Grade or title: Maestro en Tributación y Política Fiscal
Juror: Gamba Valega, César Martín; León Pinedo, Silvia Margoth; Garret Vargas, Juan Alberto
Register date: 3-Jul-2023
This item is licensed under a Creative Commons License