Bibliographic citations
López, M., (2024). El Principio de Fehaciencia en la deducción de gastos por pagos de penalidad ante incumplimiento contractual [Trabajo académico, Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/27331
López, M., El Principio de Fehaciencia en la deducción de gastos por pagos de penalidad ante incumplimiento contractual [Trabajo académico]. PE: Pontificia Universidad Católica del Perú; 2024. http://hdl.handle.net/20.500.12404/27331
@misc{renati/538882,
title = "El Principio de Fehaciencia en la deducción de gastos por pagos de penalidad ante incumplimiento contractual",
author = "López Orihuela, Moises Leonardo",
publisher = "Pontificia Universidad Católica del Perú",
year = "2024"
}
This work is focused on identifying how the Tax Administration and the Tax Court act in the application of the Principle of Reliability in the particular case of the deduction of expenses derived from the payment of contractual penalty. Being faith a figure that can be questioned in terms of its interpretation, because it has not been directly regulated by a norm in the country. Based on this, the objective is to be able to define to what extent certain documentation can be required from the taxpayer in order to be able to demonstrate the reality of the operations in the particular case. It will start by developing how the concept of trustworthiness is defined, what is the purpose to which it is directed and in what way the irregular application of it can affect the taxpayer in a general way. Next, it will be taken into account how the payment for contractual breach is composed as a deductible expense and what documentation it implies to be able to develop it at the time it is presented to the Tax Administration. In this way, it will be possible to understand at what point the documentary requirements for the taxpayer could be reformed and the importance of a regular application so that the taxpayer may not be affected.
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