Bibliographic citations
Castillo, J., (2019). Contingencias por gastos personales no reparados en la determinación del impuesto a la renta en la empresa Dime Comunicaciones SAC - Trujillo, 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/21788
Castillo, J., Contingencias por gastos personales no reparados en la determinación del impuesto a la renta en la empresa Dime Comunicaciones SAC - Trujillo, 2018 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/21788
@misc{renati/1684782,
title = "Contingencias por gastos personales no reparados en la determinación del impuesto a la renta en la empresa Dime Comunicaciones SAC - Trujillo, 2018",
author = "Castillo Salazar, Joselin Angi",
publisher = "Universidad Privada del Norte",
year = "2019"
}
Non-deductible expenses for tax purposes, are a problem that exists in most of the companies in our country, especially for those where the tax culture is not a basic principle to consider for the declaration and payment of taxes. That is why, when goods and services are purchased for personal use and have no relation to the business of the company, they are registered, without making the corresponding repairs at the time of the determination of the income tax, in order to reduce the amount to pay taxes. For the present investigation, the company Dime Comunicaciones SAC, of the city of Trujillo, has been taken as an object of study to establish the contingencies for tax repairs not made in the determination of the income tax. In this regard, the investigation was conducted by analyzing the results, as well as the legal basis, and the public accountant and the tax assistant were interviewed, as well as the documentary analysis, making tax code interpretation sheets, tax to the rent, and the vouchers of payment of the expenses not allowed according to law. The results show that the infraction committed by the company Dime Comunicaciones SAC, was the declaration of false figures or data, by not complying with the personal expenses recorded during the period in the annual sworn statement, and which brings with it tax contingencies, such as fines and default interest. In this context, it is recommended that the company carry out an improvement plan with the objective of avoiding tax contingencies, frequently training the general manager and accounting staff, in order to update the tax regulations and promote the tax culture for the correct payment of taxes. On the other hand, the graduality regime is established, to voluntarily correct the infraction committed, and thus be able to reduce the amount of the fine.
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