Bibliographic citations
Aredo, D., Yglesias, C. (2019). Mermas de combustible y su incidencia en la determinación del impuesto a la renta de la empresa Estación de Servicios Kalin SAC, distrito Trujillo, año 2018 [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/5005
Aredo, D., Yglesias, C. Mermas de combustible y su incidencia en la determinación del impuesto a la renta de la empresa Estación de Servicios Kalin SAC, distrito Trujillo, año 2018 [Tesis]. : Universidad Privada Antenor Orrego - UPAO; 2019. https://hdl.handle.net/20.500.12759/5005
@misc{renati/378129,
title = "Mermas de combustible y su incidencia en la determinación del impuesto a la renta de la empresa Estación de Servicios Kalin SAC, distrito Trujillo, año 2018",
author = "Yglesias Hoyos, Cynthia Milagros",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2019"
}
The present investigation entitled "The fuel losses and its incidence in the determination of the income tax of the company Kalin SAC Service Station, Trujillo district, 2018", aims to determination that fuel losses significantly affect the determination of the Income Tax of the mentioned company, identifying the internal and external factors that lead to the existence of residues in the company and the appropriate tax treatment according to the Income Tax Law. In the investigation the method was applied according to the nature of the analytical - explanatory problem, for which the interview technique was used by meams of the interview guide, this guide was elaborated with questions referring to the losses that occur during the processes of the circulation of the fuel, the accounting and tax treatment of the same; Likewise, the documentary analysis technique was used by meams of the documentary analysis guide, this guide determine the losses that originate in the different processes of the company. The results obtained demonstrate that the company does not carry out the appropriate tax treatment of their losses, paying higher tax, so the calculation of the fuel losses was made to determine it as a deductible cost and reduce the tax payment, as long as the company prove their losses in the face of Sunat with a technical report prepared by a specialized and trained professional according to the regulations of the Law of Income Tax The main conclusion of the present research work is; The fuel losses of the company Kalin SAC Service Station, Trujillo district in 2018, have a significant impact on the determination of Income Tax. The fuel losses duly supported would generate a fiscal saving of 47, 265.69 soles in the income tax in the fiscal year 2018.
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