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Item type:Publication, La prueba extemporánea en el procedimiento de fiscalización tributaria(2024-01-01)La prueba es un medio para llegar a la verdad material de los hechos dentro del procedimiento de fiscalización y forma parte integral del derecho al debido procedimiento en su dimensión formal, por lo que resulta indispensable su actuación incluso después del vencido el plazo establecido en el artículo 75° del TUO del Código Tributario, siempre que la prueba ofrecida de manera extemporánea sea idónea, necesaria y pertinente para levantar o reducir un reparo. Por otro lado, el procedimiento de fiscalización se erige como un conjunto de actos procedimentales dictados en el decurso del procedimiento de fiscalización, en estricto respecto al derecho del debido procedimiento en su dimensión formal y sustancial, con el objeto de dictar un acto administrativo final que determine la situación jurídico-tributaria del sujeto fiscalizado en relación con el cumplimiento de sus obligaciones formales y sustanciales. Así mismo, los principios constitucionales establecidos en el artículo 74° de la norma fundamental se erigen como límites y garantías de los contribuyentes frente a la potencial arbitrariedad de los actos del Estado, por lo que la Administración Tributaria (En adelante AT) se encuentra vinculada a dichos mandatos de optimización y a los contenidos en el artículo IV del título preliminar del TUO de la Ley del Procedimiento Administrativo General (En adelante LPAG), dentro de los cuales se encuentra el principio de verdad material. La verdad material es un principio que establece un mandato imperativo a la AT en relación con la obligación de realizar todas las medidas probatorias necesarias autorizadas por ley, para verificar plenamente los hechos que sirven de motivo a sus decisiones. En ese sentido, se puede interpretar que el límite temporal establecido en el último párrafo del artículo 75° del TUO del CT, es un límite para el contribuyente, pero la AT dentro del ejercicio de su facultad discrecional puede incorporarlo de oficio al expediente de fiscalización, en tanto sea idóneo, necesario y pertinente para reducir o levantar un reparo. Por lo tanto, la regla contenida en el último párrafo del artículo 75° del TUO del CT debe ser interpretado de manera sistemática con los principios contenidos en el artículo 74° de la norma fundamental y el principio de informalismo contenido en el artículo IV del título preliminar de la LPAG, con el propósito de revertir de constitucionalidad a la disposición procedimental contenida en la norma adjetiva tributaria. En ese sentido, si en el decurso del procedimiento de fiscalización el contribuyente ofrece medios de prueba después de vencido el plazo establecido en el último párrafo del artículo 75° del CT y el auditor verifique su idoneidad, necesidad y pertinencia, debe incorporarlo de oficio al expediente de fiscalización, bajo la premisa que la AT debe preferir la verdad material respecto de la verdad formal, con el propósito de no afectar más allá de lo estrictamente necesario, la esfera patrimonial del contribuyente. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Propuesta de drawback diferenciado en el Perú(2023-01-01)Currently there is a tax benefit of a customs nature to encourage the export of national or nationalized products, which meet three substantial requirements: a) the import of inputs and the payment of 100% of customs duties, b) the incorporation of said inputs to the productive process carried out directly or indirectly by the beneficiary and c) the export of said goods, consigning code 13 in box 7.28 of the DAM; that is to say, the manifestation of will of the beneficiary to take advantage of said regime. However, said benefit is granted with the same flat return rate to all companies, without taking into account criteria such as: a) size of the companies, b) experience in the market and c) needs for tax incentives. For this reason, in this article a differentiated Drawback proposal is analyzed, establishing a higher return rate for micro and small companies, and a lower return rate for large companies, in strict application of the principle of vertical equality in tax matters, but in the opposite direction, greater benefits should be applied to taxpayers with less economic capacity and less benefits to taxpayers with greater economic capacity. Based on said proposal, it will be possible to grant greater tax incentives to micro and small exporters, with the purpose that said income, unaffected by income tax, be used to improve their competitive capacity in international markets and thus increase the export capacity of micro and small companies. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Los gastos de responsabilidad y su relación de causalidad con la fuente generadora de renta(2023-01-01)Social responsibility expenses are expenditures that companies are obliged to make in order to maintain a harmonious relationship with the interest groups linked to the company and this obligation is of greater interest in the case of extractive companies; that is, they extract non-renewable natural resources, which according to article 68 of the supreme law, are patrimony of the nation and the State is sovereign in their use. PLUSPETROL PERU CORPORATION S.A (2014), in its appeal file No. 14207-10-2014, outlined the idea that Social Responsibility constitutes a business vision that is part of a business strategy that seeks to generate income or maintain the source producer of income, meeting the expectations of the communities that are in the environment of its operations. In this sense, said expenditures are necessary and comply with the principle of causality. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, La posesión como presupuesto para adquirir la propiedad de un bien mueble o inmueble por el decurso del tiempo y la falta de diligencia del propietario(2023-01-01)Possession is a legal institution that is regulated in the third section of title I of article 896 of the Civil Code and is defined as the de facto exercise of one or more powers inherent to property. That is to say, the legal institution of possession confers on the possessor one of the property attributes, and to be precise, the right to use or enjoy the good, but not the attribute of disposing of or claiming the good, since these last two attributes are exercised exclusively by the owner of the property. The possession of an asset, for a determined period of time and complying with the requirements established in the substantive norm, can lead to the possessor of the asset becoming its owner, as long as possession of the asset has been exercised as a owner for a period of ten years, in a continuous and public peaceful manner in the case of real estate (extraordinary prescription), possession for a period of five years, having fair title and having acted in good faith (ordinary prescription), in accordance with what is prescribed in article 950 of the Civil Code, in the case of goods is required in accordance with article 951 of the aforementioned regulatory body, continuous, peaceful and public possession as owner is required for two years if there is good faith (prescription ordinary), and by four if there is none (extraordinary prescription). The acquisitive prescription of domain is a legal institution that sanctions the owner of a movable or immovable property that does not act diligently; and does not exercise, the possession of the property of his property during a certain period of time, under the premise that indeterminate legal situations cannot be maintained over time, the acquisitive prescription of ownership has legal security as a legal basis, the same that must be understood as the reasonable expectation of those administered as to how the power will act in the exercise of the right. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, La informalidad, su relación con el microcrédito y la evasión tributaria(2023-01-01)This research work aims to demonstrate the importance of addressing the problem of informality, based on the ideal normative production to progressively reduce the levels of productive and labor informality in Peru. As well as, reduce the negative impact on the real distribution of tax burdens. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, La Aduana digital y su relación con la simplificación de los procedimientos aduaneros(2023-01-01)The digital economy is a global trend and it intensified during the pandemic that hit the entire world, which is why currently public institutions must invest in technology to be able to adapt administrative procedures to electronic administrative procedures, eliminating barriers of time and space with the purpose of improving the quality and transparency of the public service. Customs is the entrance door and the exit door for people and goods that are the object of foreign trade, which is why digital Customs is a categorical imperative in the context of the digital economy, being essential for total digitization of customs procedures an ideal regulatory framework both in the General Administrative Procedure Law, and in the General Customs Law, which is the special norm in customs matters. The pandemic evidenced the shortcomings in the logistics of Peruvian foreign trade and, above all, the lack of technology in customs procedures despite the fact that, for a little over a decade, Peru had been experiencing important regulatory changes related to the intensive use of technology, electronic transmissions and digital platforms aimed at avoiding physical contact between people and promoting the non-use of papers. The global needs derived from the pandemic in relation to reducing the negative impacts on international trade flows justified the concern of supranational institutions such as the World Customs Organization (WCO) who, based on best practices, issued a series of recommendations to deal with at this special juncture. In Peru, a series of provisions were made to restore and strengthen the international logistics chain, through the joint work of the public and private sectors, the public sector made the appropriate and necessary legislative and regulatory changes, for its part the private sector carried out the necessary investments to be able to supply the market with the goods and services demanded. In this context, it is evident the material and legal need to have a digital customs office where the electronic document has the same validity as the physical document, the principle of presumption of veracity is applied in its real dimension and customs procedures are one hundred percent digital. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, La deducibilidad de la licencia de pesca como activo intangible de duración limitada(2023-01-01)En la actualidad, se presenta un conflicto interpretativo entre la Administración Tributaria (AT) y el Tribunal Fiscal (TF) en torno a la deducibilidad de la licencia de pesca en el Impuesto a la Renta. Según la AT y el TF, la licencia se clasifica como un activo intangible de duración ilimitada, lo que la excluye de ser deducible según el artículo 44° del TUO de la Ley del Impuesto a la Renta. En contraste, la Corte Suprema, en diversas Casaciones, sostiene que la licencia de pesca es un activo intangible inseparable de la embarcación pesquera, cuya vigencia está vinculada a la vida útil del activo. Esta interpretación se fundamenta en un análisis sistemático de las normas tributarias, la Ley General de Pesca y su reglamento. El problema de investigación se enfoca en determinar si la AT y el TF deberían interpretar las normas tributarias de manera sistemática junto con las normas sectoriales y la jurisprudencia de la Corte Suprema. La investigación, de enfoque cualitativo, analiza cuatro Casaciones de la Quinta Sala Suprema para abordar la naturaleza limitada de la licencia y su deducibilidad en el Impuesto a la Renta. La población de estudio comprende las Casaciones mencionadas, representando los casos donde se discuten los reparos de la AT y el TF en el procedimiento contencioso tributario. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, El tributo y la responsabilidad social corporativa como generadores del Estado de bienestar en el Perú – 2021(2023-01-01)La investigación tuvo como objetivo determinar de qué manera el Tributo y la Responsabilidad Social Corporativa (En adelante RSC) se constituyen en herramientas para generar el Estado de Bienestar (En adelante EB) en el Perú. El método de investigación fue mixto, tuvo un enfoque cualitativo, donde se extrajo la percepción subjetiva de los expertos entrevistados en relación con el binomio Tributo –RSC y un enfoque cuantitativo, para conocer datos objetivos sobre las variables investigadas. La investigación tuvo como resultados que el Tributo a través del rol social de redistribuir la riqueza producida y la dación de incentivos tributarios para estimular la inversión privada en la zona rural del Perú se constituye en una herramienta idónea para generar el EB. Así mismo, la RSC a través del proceso de generación de valor en su dimensión interna y externa, se constituye en una herramienta idónea para generar el EB. De acuerdo con los datos obtenidos y conforme con Gonzáles (2022) el Tributo es una herramienta idónea para generar el EB en el Perú, a través de la simplificación del sistema tributario para construir puentes entre la formalidad y la informalidad. Así mismo, Morel (2020) manifestó que la RSC por medio de actos orientados a satisfacer las necesidades de los grupos de interés vía generación de valor a los accionistas y trabajadores y por medio de acciones concretas para la generación de oportunidades a las comunidades aledañas y el cuidado del medio ambiente, se constituye en una herramienta idónea para generar el EB. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, El fenómeno de constitucionalización de los procedimientos tributarios(2023-01-01)Currently, the materialization of the phenomenon of constitutionalization of tax procedures can be seen, in which the literal nature of the law is not sufficient; but, the systematic interpretation of the procedural and substantial rules on tax matters with other norms of the legal system to provide constitutionality to the tax rules, the same ones that have been produced for the most part by the legislator derived under the protection of article 104 of the fundamental norm and consequently there was not the necessary debate on the part of the political forces for the normative production of the rules of the tax legal system, always keeping in mind the aphorism Nulum Taxation without representation, where the exception is the delegation of powers and the rule of production of tax regulations is the parliamentary debate within the Congress of the Republic. The Constitutional Court has produced binding precedents and jurisprudential doctrine in relation to the guarantees that must be observed in the course of tax procedures that are established as a dimension of tax power in its supervisory and coercive dimension. Likewise, the Fifth Supreme Constitutional and Social Transitory Chamber of the Supreme Court of the Republic has been producing binding precedents that constitute normative parameters that must be taken into account by the judges of the republic, by the Tax Court, the SUNAT and all the Tax Administrations at the time of issuing a judicial or administrative decision that resolves the claims made by taxpayers, extracting said premise from a systematic interpretation of article 148 of the Political Constitution of Peru and article 36 of the TUO of the Process Law Administrative Litigation, as judges are the ones who control the legality and constitutionality of administrative decisions.