Bibliographic citations
Cerna, M., (2019). El incumplimiento de la ley de bancarización y su efecto en la determinación del IGV y del impuesto a la renta de la empresa Constructora San Judas Tadeo S.A.C., Trujillo 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/21602
Cerna, M., El incumplimiento de la ley de bancarización y su efecto en la determinación del IGV y del impuesto a la renta de la empresa Constructora San Judas Tadeo S.A.C., Trujillo 2018 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/21602
@misc{renati/1674765,
title = "El incumplimiento de la ley de bancarización y su efecto en la determinación del IGV y del impuesto a la renta de la empresa Constructora San Judas Tadeo S.A.C., Trujillo 2018",
author = "Cerna Morillos, Milagro de Jesus",
publisher = "Universidad Privada del Norte",
year = "2019"
}
“The current research, THE FAILURE OF THE BANCARIZATION LAW AND ITS EFFECT ON THE DETERMINATION OF THE VALUE ADDED AND INCOME TAX OF THE CONSTRUCTION FIRM SAN JUDAS TADEO SAC, TRUJILLO 2018, has the purpose of determining the effect it causes of the non-compliance of the bancarization law when it comes to the value added and income tax of the construction firm San Judas Tadeo SAC, for the year 2018. It has been developed through the descriptive and analytic method, the data was obtained by a direct observation of the acquired documents and in that way determining the value added and income tax as a result of the non-compliance of the bancarization, having the information from the accounting and administrative area of the construction company San Judas Tadeo SAC, dedicated to the construction field. For the development of this research, techniques and data tools have been used, such as documentary analysis, interviews, observation sheets, likewise the results have been the diagnosis of the firm and employees, gross amount of tax and fiscal credit, amount of costs and expenses consigned in the annual declaration, consign the fiscal credit that the company doesn't have the right to, non-deductible costs and expenses, excess fiscal credits and finally the fiscal credit lost as a result of the non-compliance of the bancarization law. The results from the documentary analysis show the issue of not complying with the bancarization law, for the effect of determining the value added and income tax, this is because there isn’t a specific control nor internal policies in the administrative field, in the way the established payment methods by the Bancarization law are being used, also the activities and lack of knowledge of the tax laws are disorganized. After analyzing the results, the following conclusion was made and that is that the company does not meet the utilization of the payment methods of the year 2018, and this generates the wrong determination of the value added and income tax, causing tax fines with their respective interest charge.
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