Bibliographic citations
Reto, J., Matara, E. (2023). Operaciones no reales y su repercusión en la gestión documentaria de la empresa CONCRETEC LOGISTIC S.A.C, en el año 2023 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/672057
Reto, J., Matara, E. Operaciones no reales y su repercusión en la gestión documentaria de la empresa CONCRETEC LOGISTIC S.A.C, en el año 2023 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/672057
@misc{renati/413938,
title = "Operaciones no reales y su repercusión en la gestión documentaria de la empresa CONCRETEC LOGISTIC S.A.C, en el año 2023",
author = "Matara Quilcate, Erick Irwin",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
Proof of payment is a document that certifies the transfer of goods, the delivery in use, or the provision of services. Both purchase and sale operations require a receipt or invoice to support the operation. However; Proof of payment alone is not enough to be able to accredit an operation as true, other elements of conviction are needed to determine the veracity of the operations before an inspection by the Tax Administration. These operations could be configured by the Tax Administration as non-real operations. According to the I.G.V Law, non-real operations would be carried out with subjects with whom there is no additional documentation other than proof of payment, such as contracts, quotes, confirmation of services or others that will allow demonstrating the realization of the economic fact. In this sense, Concretec Logistic S.A.C must be ensured, through adequate document management, that new suppliers, and especially those whose amounts of money are significant, have the necessary support, since a possible tax objection could be generated. The only way to support that the purchases did exist is with adequate documentary management that allows for sufficient, relevant and timely support according to the uniqueness of each commercial transaction.
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