Bibliographic citations
Vega, R., (2022). Ausencia de un plazo razonable para la emisión de las resoluciones de determinación y/o multa en el procedimiento de fiscalización de la Sunat y su afectación al debido procedimiento [Universidad Peruana de las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1605
Vega, R., Ausencia de un plazo razonable para la emisión de las resoluciones de determinación y/o multa en el procedimiento de fiscalización de la Sunat y su afectación al debido procedimiento []. PE: Universidad Peruana de las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/1605
@misc{renati/5247,
title = "Ausencia de un plazo razonable para la emisión de las resoluciones de determinación y/o multa en el procedimiento de fiscalización de la Sunat y su afectación al debido procedimiento",
author = "Vega Alfaro, Rodolfo Alfredo",
publisher = "Universidad Peruana de las Américas",
year = "2022"
}
The Tax Administration, under the provisions of the Tax Code, exercises its supervisory power carrying out various control actions to verify full compliance with tax obligations. Within the actions undertaken by the Tax Administration are those stipulated by Supreme Decree No. 085-2007-EF; in which the characteristics that must be considered in its development are detailed. However, it is necessary to verify whether SUNAT's auditing procedure is being conducted in compliance with the constitutional and legal framework of our country. This research has been developed with the main purpose of providing knowledge for the improvement of the Tax regulations regarding the Procedural rules on which the auditing body exercises its actions; Additionally, it has the general objective of determining how the lack of a reasonable deadline affects the administrative Due Process. For this purpose, it is necessary to determine whether the absence of a reasonable period of time affects the rights and legal principles. Consequently, regulations and jurisprudence issued on tax matters were analyzed (Constitutional Court Rulings and Tax Court Resolutions), as well as national and international doctrine, in order to clarify the effects of the development of the tax audit procedure and especially its conclusion. To finalize this investigation, conclusions were drawn up considering each of the objectives set out, recommendations were provided to improve the development of the audit procedure and a technical proposal was drafted regarding the regulations of the Tax Code related to the conclusion of the Peruvian audit procedure.
File | Description | Size | Format | |
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VEGA ALFARO.pdf Restricted Access | 645.53 kB | Adobe PDF | View/Open Request a copy | |
VEGA ALFARO.pdf Restricted Access | 645.53 kB | Adobe PDF | View/Open Request a copy |
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