Bibliographic citations
Mendoza, J., Peralta, I. (2021). Planeamiento tributario y su incidencia en la determinación del IGV y renta: importaciones y servicios E.I.R.L., Trujillo 2020 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/7974
Mendoza, J., Peralta, I. Planeamiento tributario y su incidencia en la determinación del IGV y renta: importaciones y servicios E.I.R.L., Trujillo 2020 [Tesis]. PE: Universidad Privada Antenor Orrego; 2021. https://hdl.handle.net/20.500.12759/7974
@misc{renati/377937,
title = "Planeamiento tributario y su incidencia en la determinación del IGV y renta: importaciones y servicios E.I.R.L., Trujillo 2020",
author = "Peralta Domínguez, Iris Marisol Izamar",
publisher = "Universidad Privada Antenor Orrego",
year = "2021"
}
This research aimed to demonstrate how tax planning affects the determination of VAT and income tax in the company Importaciones y Servicios EIRL, Trujillo 2020. The research is explanatory and used the linear design of a single group was observational. The analysis carried out on the accounting information allowed evaluating the determination of the IGV and the income tax without and with planning. In the results of the projection of the determination of taxes, the variation in the determination of the VAT is observed due to inconsistencies and acquisitions identified and that do not meet the substantial requirements to be entitled to the tax credit, equivalent to a total of 56,258 soles and which in turn have effects on the determination of income tax. Likewise, the most relevant result was a variation of 9% in the income tax to be paid for the year 2020 due to the objections detected in the process of evaluating the accounting information. It is concluded that tax planning has a positive impact on the determination of VAT and income tax because it allows detecting risk situations, prevents contingencies and the result is a correct determination of your taxes in compliance with the regulations. Therefore, it is recommended to implement the proposed planning in the company Importaciones y Servicios EIRL and to keep updating it, according to the situation in which the company finds itself and the regulations in force.
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