Citas bibligráficas
Gallo, M., (2019). La administración del impuesto vehicular y los conflictos de competencia municipal [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/5307
Gallo, M., La administración del impuesto vehicular y los conflictos de competencia municipal [Tesis]. : Universidad Privada Antenor Orrego - UPAO; 2019. https://hdl.handle.net/20.500.12759/5307
@misc{sunedu/4040565,
title = "La administración del impuesto vehicular y los conflictos de competencia municipal",
author = "Gallo Esteves, Manuel Jesús",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2019"
}
The municipal tax administration that is part of the local government fulfills the function of collecting and supervising municipal taxes created in its favor; for this purpose, its action is governed by the provisions of the T.U.O. of the Tax Code. Now, among the taxes created in favor of local governments, we find the vehicle tax, like that annual tax, that taxes the ownership of vehicles, cars, trucks, station wagons, trucks, buses and buses, with a long-standing greater than three (3) years, in accordance with artículo 30° of the T.U.O. of the Municipal Tax Law. The Law of Municipal Taxation at the moment of defining who will be the creditor of the tax, establishes in artículo 30-A the following: "The Administration of the tax corresponds to the Provincial Municipalities, in whose jurisdiction the owner of the vehicle has his domicile. The yield of the tax constitutes income of the Provincial Municipality ". Then, artículo 9° of the Vehicle Tax Regulation, approved by Supreme Decree N ° 22-94-EF clearly states that, "Tax subjects must submit to the Provincial Municipality where their tax domicile is located, according to the forms that for this purpose must be provide the respective Municipality ". However, often the owners of the affected vehicles do not have a fiscal address set before the Provincial Municipality, much less declare the registration of the property before the local government; Every time, to perfect the acquisition of the vehicle before the Public Registries, it is not necessary to declare the vehicle or pay the tax before the administration.
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