Bibliographic citations
Narváez, C., (2019). Evolución del sistema de pagos adelantados del impuesto general a las ventas en Perú, en el período 2007 al 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/23254
Narváez, C., Evolución del sistema de pagos adelantados del impuesto general a las ventas en Perú, en el período 2007 al 2018 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/23254
@misc{renati/445534,
title = "Evolución del sistema de pagos adelantados del impuesto general a las ventas en Perú, en el período 2007 al 2018",
author = "Narváez Rodríguez, Cinthya Vanessa",
publisher = "Universidad Privada del Norte",
year = "2019"
}
This thesis is developed under changes and in current tax regulations, and in the application of Advance Payment Systems of the General Sales Tax. Which is implemented by the Tax Administration so that there is an adequate control over the advance payments of the taxes, with the objective of increasing the collection by the State, and these are invested in benefit of the country, but not all the taxpayers are the who are aware of the hard work that the Government is doing, which is why most of them evade and in other cases carry out illicit actions. The purpose of the research work is to describe the evolution of tax regimes, from 2007 to 2018; and as specific objectives are to identify the changes in the goods and services, analyze the changes in the percentage rates, show the modifications of infractions, analyze the use of the account of deductions and identify the changes of the general procedure of free disposal of funds of the Tax General to Sales. The System of Withholdings, Perceptions and Withholdings, have been applied more than a decade ago, which have allowed different changes, as is the case in reducing the percentage rate to 3% in withholdings; manufacture of goods to order at 10%, in construction contracts at 4%, among others in the System of Payment of Tax Obligations with the Central Government (SPOT). Likewise, new goods and services were incorporated, and in turn some were withdrawn because they were not relevant in the market and others because they are complying with the collection of the tax, the same situation is for the Perceptions system. The analysis of Advanced Payment Systems is undoubtedly a form that has been applied in the country for several years so that the State can increase tax collection, there is more control towards the taxpayer, and on the other it favors employees to that may have more cash available and thus comply with its tax and other obligations that are presented within the company.
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