Bibliographic citations
De, N., Begazo, C. (2018). Impacto tributario de los principales gastos de promoción reparables y su relación con el principio de causalidad en los laboratorios farmacéuticos trasnacionales de Lima Metropolitana 2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/625939
De, N., Begazo, C. Impacto tributario de los principales gastos de promoción reparables y su relación con el principio de causalidad en los laboratorios farmacéuticos trasnacionales de Lima Metropolitana 2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2018. http://hdl.handle.net/10757/625939
@misc{renati/368639,
title = "Impacto tributario de los principales gastos de promoción reparables y su relación con el principio de causalidad en los laboratorios farmacéuticos trasnacionales de Lima Metropolitana 2017",
author = "Begazo Herrera, Cindy Scarlett",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2018"
}
The present investigation evaluates the tax impact of the main repairable promotion expenses and its relation with the principle of causality applied in transnational pharmaceutical laboratories of Metropolitan Lima in the period of 2017. There are different positions between the Peruvian Tax Administration and the jurisprudential organisms regarding the tax treatment of such expenses, which has caused that the contributors of the pharmaceutical sector don´t, have a very clear position on this subject. Therefore, this study seeks to clarify the promotional costs that are observe for the Peruvian Tax Administration that could be deductible, as well as the criteria and guidelines to support such expenses as "tax shield" of pharmaceutical laboratories facing an audit process. In this sense, an analysis of different jurisprudences that deal with the deductibility of such expenses and the different opinions of manager and partner of tax area in the leading audit firms world-wide, law firms and the ALAFARPE association (National Association of Pharmaceutical Laboratories). All this has allowed to conclude that the promotion expenses are one of the most important in the determination of Income Tax and are mainly the expenses of medical samples, congresses and medical events. In the case of medical samples, it could be deductible if all the proofs are available for their accreditation. Regarding congresses and medical events, the Tax Administration does not accept this expense, since the main controversy of Sunat by this expense is the principle of causality questioning the need for such expense. However, the experts on this matter believe that they should be deductible since those comply with the principle of causality.
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