Bibliographic citations
Llerena, G., (2022). Las medidas cautelares previas al procedimiento de fiscalización tributaria y los efectos jurídicos frente al contribuyente en la legislación peruana [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/30533
Llerena, G., Las medidas cautelares previas al procedimiento de fiscalización tributaria y los efectos jurídicos frente al contribuyente en la legislación peruana [Tesis]. PE: Universidad Privada del Norte; 2022. https://hdl.handle.net/11537/30533
@misc{renati/441118,
title = "Las medidas cautelares previas al procedimiento de fiscalización tributaria y los efectos jurídicos frente al contribuyente en la legislación peruana",
author = "Llerena Espinoza, Greyssi Lizette",
publisher = "Universidad Privada del Norte",
year = "2022"
}
The purpose of the investigation will be to analyze how the precautionary measures prior to the tax examination procedure have legal effects against the taxpayer in accordance with Peruvian legislation, for this purpose the method used in the present investigation consists of the basic fundamental qualitative. The problem under investigation is the analysis of the previous precautionary measures in the examination procedures carried out by the tax administration, since there is evidence of a recurring use of said precautionary measures despite their exceptional nature according to article 56 of the Tax Code. It is appreciated that the procedural resource provided for the adoption of prior precautionary measures by the Tax Administration, in many cases affects the taxpayer's assets without first having completed the audit procedure that leads to the determination of the tax obligation, therefore which we would be facing possibly arbitrary acts. In this sense, it is necessary to deepen and analyze an interpretation of tax law, in which it is understood that tax procedures have a different and constitutionally supported purpose, which is to guarantee the payment of the tax, the correct application of the regulations and must be understood in this point as the complementation of the same must be given on the basis of a vision of due process.
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