Determinación del impuesto a la renta sobre base presunta y vulneración del principio de legalidad
The article aims to analyze the method of Determination of income tax on presumed basis, as a power of the tax administration in Peru, and if its application violates the principle of legality. In administrative practice, it is recurrent to observe cases where the administration makes arbitrary use...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2021
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8024639 |
| Source: | Revista de Derecho: Universidad Nacional del Altiplano de Puno, ISSN 2313-6944, Vol. 6, Vol. 2, 2021 (Ejemplar dedicado a: Revista de Derecho de la Universidad Nacional del Altiplano de Puno), pags. 3-14 |
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| Summary: |
The article aims to analyze the method of Determination of income tax on presumed basis, as a power of the tax administration in Peru, and if its application violates the principle of legality. In administrative practice, it is recurrent to observe cases where the administration makes arbitrary use of this method to the detriment of the taxpayers' assets. The research method used was hermeneutic and technical, documentary analysis, reviewing acts of the tax administration and jurisprudence issued by the Tax Court on the matter. The conclusion of the present is that the Tax Administration, despite having established the rules to impose income tax by the method of determination on presumed basis, does not comply with adjective rules, thereby violating the principle of legality prescribed in article 74 ° of the Political Constitution of Peru, ratified in the Tax Code. |
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