Bibliographic citations
Palacios, M., (2022). Gastos no deducibles y su incidencia en la base tributaria para la correcta determinación del impuesto a la renta peruana de tercera categoria 2021 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/2535
Palacios, M., Gastos no deducibles y su incidencia en la base tributaria para la correcta determinación del impuesto a la renta peruana de tercera categoria 2021 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/2535
@misc{renati/6082,
title = "Gastos no deducibles y su incidencia en la base tributaria para la correcta determinación del impuesto a la renta peruana de tercera categoria 2021",
author = "Palacios Slee, Manolo Ivan",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
The research work “NON-DEDUCTIBLE EXPENSES AND THEIR INCIDENCE IN THE TAX BASE FOR THE CORRECT DETERMINATION OF THE THIRD CATEGORY PERUVIAN INCOME TAX“, has been developed with the objective of providing a tool for the professional accountant or related profession. In view of the pressure from the Treasury for the control of constantly and with this accelerated form, product of the systematization, it forces the accounting professional to make more detailed emphasis in determining which expenses will be deducted in tax matters and which expenses will not be deductible. The tax administration has made the rules clear to us, taxation is based on net taxable income, net income is determined by deducting deductible expenses from net income, and these must comply with tax rules based on generally accepted accounting principles. Notwithstanding the above mentioned, we will rely on IAS 12 - Income Tax, to take those non-deductible expenses and reclassify them to permanent differences, we will take the deductible expenses, which under the accrual principle we will reclassify them to temporary differences, which are the material of this research work.
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