Citas bibligráficas
Llerena, M., Rodriguez, E. (2017). Incidencia de los gastos no deducibles en la determinación del impuesto a la renta en la empresa Inversiones Santa Sofia S.R.L. de la ciudad de Trujillo ejercicio fiscal 2014 [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/3218
Llerena, M., Rodriguez, E. Incidencia de los gastos no deducibles en la determinación del impuesto a la renta en la empresa Inversiones Santa Sofia S.R.L. de la ciudad de Trujillo ejercicio fiscal 2014 [Tesis]. : Universidad Privada Antenor Orrego - UPAO; 2017. https://hdl.handle.net/20.500.12759/3218
@misc{renati/375692,
title = "Incidencia de los gastos no deducibles en la determinación del impuesto a la renta en la empresa Inversiones Santa Sofia S.R.L. de la ciudad de Trujillo ejercicio fiscal 2014",
author = "Rodriguez Varas, Evelyn",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2017"
}
The present study is titled““ Effect of expenses not deductible in determining the Income tax on the company Investment Saint Sofía SRL Trujillo fiscal year 2014““. The aim is to demonstrate the negative impact of non-deductible expenses in determining the income tax payable on the company by the accounting analysis and tax law. The investigation began with analyzing the financial statements and applying an interview to the accounting staff to determine the amount of non-deductible expenses. The accounting and tax treatment using Worksheet IAS 12 determined that these expenses will be temporary and permanent differences according to the International Accounting Standard IAS 12 Income Taxes, in the case of the first differences, deferred income tax, and application of financial analysis through ratios for determine the impact on the solvency, liquidity and profitability. During the investigation it was identified that expenses control is poor because to that company lacks of clear politics and especific procedures for control expenses not deductible more frequent, and accounting staff receive little training about tax treatment of these. Finally we conclude these are the reasons that generated the temporary and permanent additions to the taxable base of Income tax and this also affects the determination of employees' profit sharing. This would affect the economic and financial management of resources of the company Investment Saint Sofía SRL in fiscal year 2014 due to higher provision for profit sharing and higher payments for income taxes.
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