Third Category Income Tax Eligibility Requirements and Restriction on Deduction of Expenses
Considering that in Peru industrial, commercial and service companies are left wondering which expenses incurred are or are not deductible for the determination of income tax, by the interpretation of each officer of the SUNAT auditing entity; the present study determines whether the eligibility req...
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| Publicado en: | Revista de Investigación Valor Contable |
|---|---|
| Autores principales: | , , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2020
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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
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| _version_ | 1881695148313673728 |
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| author | Ramos Aguilar, Belen Mariagenesis Tumpay Ríos, Keyla Angela Martinez Huisa, Sinforiano |
| author_browse | Martinez Huisa, Sinforiano Ramos Aguilar, Belen Mariagenesis Tumpay Ríos, Keyla Angela |
| author_facet | Ramos Aguilar, Belen Mariagenesis Tumpay Ríos, Keyla Angela Martinez Huisa, Sinforiano |
| author_sort | Ramos Aguilar, Belen Mariagenesis |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | Considering that in Peru industrial, commercial and service companies are left wondering which expenses incurred are or are not deductible for the determination of income tax, by the interpretation of each officer of the SUNAT auditing entity; the present study determines whether the eligibility requirements of third category income tax have any influence on the restriction for the deduction of expenses in the industrial sector. Under an explanatory level quantitative methodology with a non-experimental design, it was determined that there is a significant relationship between the variables, indicating that the higher the knowledge and compliance with the eligibility requirements of the third category income tax, the more precise the results regarding the tax restriction for the deduction of expenses. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1390 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/13902020-12-14T04:59:21Z Third Category Income Tax Eligibility Requirements and Restriction on Deduction of Expenses Requisitos de admisibilidad del impuesto a la renta tercera categoría y restricción para la deducción de los gastos Ramos Aguilar, Belen Mariagenesis Tumpay Ríos, Keyla Angela Martinez Huisa, Sinforiano Admisibilidad impuesto a la renta restricciones deducción de gastos eligibility income tax restrictions expense deduction Considering that in Peru industrial, commercial and service companies are left wondering which expenses incurred are or are not deductible for the determination of income tax, by the interpretation of each officer of the SUNAT auditing entity; the present study determines whether the eligibility requirements of third category income tax have any influence on the restriction for the deduction of expenses in the industrial sector. Under an explanatory level quantitative methodology with a non-experimental design, it was determined that there is a significant relationship between the variables, indicating that the higher the knowledge and compliance with the eligibility requirements of the third category income tax, the more precise the results regarding the tax restriction for the deduction of expenses. Considerando que en el Perú tanto las empresas industriales, comerciales y de servicios se encuentran en la encrucijada de saber cuál gasto realizado es o no deducible para la determinación del impuesto a la renta, por la interpretación de cada funcionario de la entidad fiscalizadora SUNAT; la presente investigación determina si los requisitos de admisibilidad del impuesto a la renta tercera categoría tienen influencia alguna en la restricción para la deducción de los gastos en el sector industrial. Bajo la metodología cuantitativa de nivel explicativo y diseño no experimental, se determinó que existe una relación significativa entre las variables, indicando que a mayor conocimiento y cumplimiento de los requisitos de admisibilidad del impuesto a la renta de tercera categoría son más precisos los resultados en cuanto a la restricción tributaria para la deducción de los gastos. Universidad Peruana Unión 2020-12-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1390 10.17162/rivc.v7i1.1390 Revista de Investigación Valor Contable; Vol. 7 Núm. 1 (2020): Revista Científica Valor Contable; 9 - 18 2413-5860 2410-1052 10.17162/rivc.v7i1 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1390/1740 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1390/1743 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Admisibilidad impuesto a la renta restricciones deducción de gastos eligibility income tax restrictions expense deduction Ramos Aguilar, Belen Mariagenesis Tumpay Ríos, Keyla Angela Martinez Huisa, Sinforiano Third Category Income Tax Eligibility Requirements and Restriction on Deduction of Expenses |
| title | Third Category Income Tax Eligibility Requirements and Restriction on Deduction of Expenses |
| title_alt | Requisitos de admisibilidad del impuesto a la renta tercera categoría y restricción para la deducción de los gastos |
| title_full | Third Category Income Tax Eligibility Requirements and Restriction on Deduction of Expenses |
| title_fullStr | Third Category Income Tax Eligibility Requirements and Restriction on Deduction of Expenses |
| title_full_unstemmed | Third Category Income Tax Eligibility Requirements and Restriction on Deduction of Expenses |
| title_short | Third Category Income Tax Eligibility Requirements and Restriction on Deduction of Expenses |
| title_sort | third category income tax eligibility requirements and restriction on deduction of expenses |
| topic | Admisibilidad impuesto a la renta restricciones deducción de gastos eligibility income tax restrictions expense deduction |
| topic_facet | Admisibilidad impuesto a la renta restricciones deducción de gastos eligibility income tax restrictions expense deduction |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1390 |
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