Bibliographic citations
Agüero, E., (2022). Empresas del régimen MYPE tributario del sector manufactura no primario - Apemives, y su relación con la imposición de sanciones proveniente del decreto legislativo N° 981, Distrito Villa El Salvador, 2020 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/2127
Agüero, E., Empresas del régimen MYPE tributario del sector manufactura no primario - Apemives, y su relación con la imposición de sanciones proveniente del decreto legislativo N° 981, Distrito Villa El Salvador, 2020 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/2127
@misc{sunedu/3337869,
title = "Empresas del régimen MYPE tributario del sector manufactura no primario - Apemives, y su relación con la imposición de sanciones proveniente del decreto legislativo N° 981, Distrito Villa El Salvador, 2020",
author = "Agüero Aguilar, Eradio Oscar",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
The objective of this investigation is to warn of the constitutional violation of the tax penalty law and violation of the fundamental principles of reasonableness and proportionality contained in Table 1 of Infractions and Sanctions of Legislative Decree 981; when classifying tax sanctions for companies of the MYPE Tax Regime, using the same parameters for companies of the General Regime. Table 1 of Tax Sanctions of DL 981 was created in 1993 to classify non-compliance sanctions for taxpayers of the general regime; However, the legislator has been using this same table of sanctions for taxpayers of the mype tax regime, whose regime was created in December 2016; and without taking into account that the onerousness of the sanctions significantly affect the reduced patrimonial structure, limited income level and workload; which induces that many of these companies enter informality. The present study was carried out on taxpayers of the Non-Primary Manufacturing MYPE Tax Regime - APEMIVES, for the fiscal year 2020, where it is noted that these companies are constituted by micro and small companies, which are part of the large SUNAT directory, constituting the mypes nationwide, on average, 70% of third-category rental companies. The research study methodology was carried out from a quantitative perspective, taking as a parameter of analysis and measurement the dependent variable for companies of the Tax Regime-MYPE, and independent variable for the offenses contained in Table 1 of DL 981. The methodology originates from the studies of Max Weber (1864-1920) who introduces the term understanding and uses data collection to test the hypothesis based on numerical measurement and statistical analysis to establish behavior patterns, and uses data collection (HERNANDEZ, FERNANDEZ, BAPTISTA, 2003, p. 3). The method used is the deductive one, which consists of drawing a conclusion based on a premise or a series of propositions that are assumed to be true (Westreicher, n.d.); its design is descriptive, cross-sectional and correlational level. Finally, it should be noted that the vast majority of these companies in the Non-Primary Manufacturing Tax MSE Regime - APEMIVES are made up of one-person businesses in the formative stage, in a state of precariousness, with levels of family subsistence, and with a high competitive disadvantage, having to deal with their permanence in the formal market against large business corporations located in the general regime; a situation that Legislative Decree 981 has not warned about, since it has been using the same table of sanctions for both tax regimes, with serious consequence of decapitalization, bankruptcy or disappearance, due to the onerous imposition of a fine, since the fines that are imposed affect directly the equity structure and working capital of companies in the Non-Primary Manufacturing sector - APEMIVES.
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