Citas bibligráficas
Antunez, H., Galvez, F. (2023). Flexibilización del artículo 141 del Código Tributario y límites a la prueba de oficio [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/671235
Antunez, H., Galvez, F. Flexibilización del artículo 141 del Código Tributario y límites a la prueba de oficio [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/671235
@misc{renati/411934,
title = "Flexibilización del artículo 141 del Código Tributario y límites a la prueba de oficio",
author = "Galvez Porturas, Francisco Miguel",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
In this Professional Sufficiency Work, the flexibility of the rule of presentation of evidence will be analyzed by virtue of article 141 of the Tax Code, approved by Legislative Decree No. 816, approved by Supreme Decree No. 133-2013-EF (Single Ordered Text of the Tax Code). This will determine to what extent the taxpayer can be given the opportunity to correct defects in the offer of untimely evidence. Likewise, the duty of the Tax Administration to carry out ex officio tests under the protection of the principles of ex officio impulse, material truth and due administrative procedure will be analyzed. In the present case, there is a cassation ruling from the Supreme Court, issued within the framework of a contentious administrative process, which established binding rules in the application of ex officio evidence and the requirement that trial judges must apply their power of exercise jurisdiction fully and not only refer to being a mere reviewer of the proceedings, but rather grant effective protection. Thus, the doctrine, jurisprudence and regulatory framework included in the Political Constitution of Peru, the Single Ordered Text of Law No. 27444, Law of General Administrative Procedure, approved by Supreme Decree No. 133-2013-EF will be analyzed. (Single Ordered Text of Law 27444) and the Tax Code. As a solution proposal of the group, the rejection of untimely means of evidence under article 141 of the Tax Code can be made more flexible, but depending on the specific case, since what the Administration must pursue is the protection of the public interest.
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