Bibliographic citations
Arbieto, R., (2019). La facturación electrónica y su incidencia tributaria en el IGV e impuesto a la renta de Dalse S.A, Miraflores 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/23354
Arbieto, R., La facturación electrónica y su incidencia tributaria en el IGV e impuesto a la renta de Dalse S.A, Miraflores 2018 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/23354
@misc{renati/1674587,
title = "La facturación electrónica y su incidencia tributaria en el IGV e impuesto a la renta de Dalse S.A, Miraflores 2018",
author = "Arbieto Flores, Rocío Esmeralda",
publisher = "Universidad Privada del Norte",
year = "2019"
}
In this research work regarding the Analysis of the use of Electronic Billing and its impact on the IGV Taxes and Income Tax of Dalse SA, Miraflores 2018, it was possible to analyze the impact that tax and tax policies have on the development of Business. It was confirmed that there is a lack of knowledge of the tax rules by businessmen, as well as an evident lack of culture on their formalization. This directly affects the growth and development of the company. The Tax Administration (SUNAT) plays an important role in this issue, since it is responsible not only for the collection of Taxes (85% of State Revenue), but also has the great responsibility of educating Companies and Taxpayers in general in tax matters, so that they can facilitate the handling of their tax returns and in general the correct fulfillment of their tax obligations. On this issue there is a lot of controversy due to the lack of flexibility and criteria on the part of SUNAT at the time of applying the rules on the matter, which causes that even today, the Companies look for legal gaps in order to minimize their payments of Taxes and / or reduce your income to declare lower income. That is why the Tax Administration seeks to implement increasing controls, through information crossings (PLE, DAOT, etc.) to avoid evasion and / or avoidance, as well as rules to ensure the early collection of IGV (Detractions, Withholdings, Perceptions). The purpose of this paper is to analyze the regulations regarding Electronic Proofs and the impact that an error of form has on the IGV Taxes and Income Tax of the Company Dalse SA, highlighting the effect that the rigidity of the regulations have on the matter.
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