El saldo a favor del impuesto a la renta y la compensación – límites

Authors

  • Marisela Gallardo Quiroz Universidad San Martín de Porres

DOI:

https://doi.org/10.26439/advocatus2021.n040.5288

Keywords:

Tax Credit, Value Added Tax, Income Tax, balance in favor, compensation, SUNAT, declaration of the debtor, IGV

Abstract

The author, through this essay, intends to expose about the Tax Credit, explaining its relationship with the Value Added Tax and, above all, with the concept of the balance in favor of income tax and its compensation. Therefore, the weight of the declaration of the debtor and the participation of the Tax Administration in this process are mentioned.

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Author Biography

  • Marisela Gallardo Quiroz, Universidad San Martín de Porres

    Abogada por la Universidad San Martín de Porres. Especialización en Tributación Internacional por la Universidad Peruana de Ciencias Aplicadas — UPC y Leiden University. Maestría en Derecho Tributario en la Universidad San Martín de Porres.

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Published

2021-07-27

Issue

Section

Especial Tributación

How to Cite

El saldo a favor del impuesto a la renta y la compensación – límites. (2021). Advocatus, 040, 129-133. https://doi.org/10.26439/advocatus2021.n040.5288