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Gonzalez, A., (2022). Problemática del desconocimiento del crédito fiscal por incumplimiento de requisitos formales [Universidad de Lima]. https://hdl.handle.net/20.500.12724/16327
Gonzalez, A., Problemática del desconocimiento del crédito fiscal por incumplimiento de requisitos formales []. PE: Universidad de Lima; 2022. https://hdl.handle.net/20.500.12724/16327
@mastersthesis{renati/1442530,
title = "Problemática del desconocimiento del crédito fiscal por incumplimiento de requisitos formales",
author = "Gonzalez Bisso, Alfredo Carlos Miguel",
publisher = "Universidad de Lima",
year = "2022"
}
Title: Problemática del desconocimiento del crédito fiscal por incumplimiento de requisitos formales
Other Titles: Issues from disregard of the fiscal credit due to non-compliance with formal requirements
Authors(s): Gonzalez Bisso, Alfredo Carlos Miguel
Advisor(s): Ninuma Aida, Nathalie
Keywords: Crédito fiscal; Impuesto general a las ventas; Legislación; Derecho tributario; Sales tax; Taxation; Law and legislation; Tax credit
OCDE field: https://purl.org/pe-repo/ocde/ford#5.05.00
Issue Date: 2022
Institution: Universidad de Lima
Abstract: En el presente trabajo de investigación se analizan diversos aspectos del Impuesto General a las Ventas peruano, como su estructura técnica y su relación con la regulación de los requisitos formales a fin de hacer uso del derecho al crédito fiscal. Producto de dicho análisis se ha constatado que la actual regulación de los requisitos formales resulta demasiado rigurosa y anacrónica, lo cual a fin de cuentas constituye un obstáculo para el debido ejercicio del derecho al crédito fiscal, además de afectar la neutralidad del impuesto y derechos fundamentales de los contribuyentes. En ese sentido, se ha previsto una alternativa de modificación legislativa que elimine requisitos desfasados como la anotación en el registro de compras, y que, ante el incumplimiento o cumplimiento defectuoso de otros requisitos formales, los contribuyentes tengan la alternativa de convalidar el crédito fiscal declarado.
In this research work, various aspects of the Peruvian General Sales Tax are analyzed, such as its technical structure and its relationship with the regulation of formal requirements in order to make use of the right to tax credit. As a result of this analysis, it has been found that the current regulation of formal requirements is too rigorous and anachronistic, which ultimately constitutes an obstacle to the proper exercise of the right to tax credit, in addition to affecting the neutrality of the tax and fundamental rights. of taxpayers. In this sense, an alternative legislative amendment has been provided that eliminates outdated requirements such as annotation in the purchase register, and that, in the event of non-compliance or defective compliance with other formal requirements, taxpayers have the alternative of validating the declared tax credit.
In this research work, various aspects of the Peruvian General Sales Tax are analyzed, such as its technical structure and its relationship with the regulation of formal requirements in order to make use of the right to tax credit. As a result of this analysis, it has been found that the current regulation of formal requirements is too rigorous and anachronistic, which ultimately constitutes an obstacle to the proper exercise of the right to tax credit, in addition to affecting the neutrality of the tax and fundamental rights. of taxpayers. In this sense, an alternative legislative amendment has been provided that eliminates outdated requirements such as annotation in the purchase register, and that, in the event of non-compliance or defective compliance with other formal requirements, taxpayers have the alternative of validating the declared tax credit.
Link to repository: https://hdl.handle.net/20.500.12724/16327
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: Ninuma Aida, Nathalie; Garret Vargas, Juan; León Pinedo, Silvia
Register date: 26-Jul-2022
This item is licensed under a Creative Commons License