FROM `j25_redirect_links` WHERE `old_url` = ‘ ‘ LIMIT 0, 1’ in. SIGUIENTES OPERACIONES: La venta interna de bienes y prestación de servicios Operaciones sujetas al IVAP (Impuesto a la Venta de Arroz Pilado). Operaciones sujetas al IVAP (Impuesto a la Venta de Arroz Pilado) importante mencionar que las detracciones pueden servir para el pago de sus impuestos.

Author: Dasida Mezikree
Country: Iran
Language: English (Spanish)
Genre: Environment
Published (Last): 8 February 2017
Pages: 121
PDF File Size: 12.2 Mb
ePub File Size: 20.11 Mb
ISBN: 585-9-70014-513-2
Downloads: 7575
Price: Free* [*Free Regsitration Required]
Uploader: Malanos

Finally, we conclude that in the exports of pounded rice it is not possible to produce the tax obligation due to the fact that the law of the IVAP has conditioned the tax to be levied on the operations carried out in the national territory, so qrroz is not prudent Affirm that the credit has been generated in favor of the tax when the spatial aspect of the tax incidence hypothesis has not been configured.

In addition, an analysis has been made based on the doctrine found regarding legal presumptions in the Lw Law, finding as a result that this presumption is adjusted to the use of an absolute presumption, not admitting that it can be proved that the physical retreat was derived in An inpuesto, however, it is recommended to make a modification to article 4 of the standard in analysis, allowing the taxpayer to be able to prove the export, because starting from the spirit of the same the consumption of rice piled outside the country must be taxed in said Country for a principle of taxation in the country of destination, because for the World Trade Organization WTOit is a general principle that the export of goods is not subject to consumption taxes and, symmetrically, that the importation of goods does.


This basic principle of impueeto trade is impuesgo on the purpose of the tax, which is to tax the consumption in the market that finally occurs.

Guerrero Yupanqui, Nilton Published: This research aims to determine the implications of the application of the Sales Tax on Pilated Rice IVAP in pilafo export, as well as to distort the impact of exports of pounded rice with the IVAP, since the IVAP is an applicable tax To the first sale aarroz in the national territory, as well as to the importation of pounded rice, until the present time the Tax Administration has taxed the external sales of rice, based on the interpretation that according to it deserves the presumption of sale contained In article 4 of Law No.

Universidad Nacional de Trujillo Similar Items Impuesto a la venta de arroz pilado y su efecto en los contribuyentes by: Finally, it was possible to verify the grievance generated by the Fiscal Court’s position with the export data ventaa pounded rice from toin which there is a considerable decrease in exports starting inthe year in which The Tax Court issues one of its most controversial resolutions on this issue, which is why Peruvian rice exporting companies have chosen to resort to judicial proceedings in order to achieve justice.


In addition, in order to clarify why this presumption was included within the regulatory framework of this tax, we turn to the Statement of Motives of the modifying standard and the receipt of the opinion of tax advisers recognized in our city, having As a result that the intention of the legislator has been to control tax evasion in the rice sector within the Peruvian territory, given the informality of the same, however did not take into account the grievance that would produce exporters of pounded rice, since they prefer not Export because the tax increases the exported product and makes it less competitive in the international market compared to producers in other countries.

Heredia Valdez, Jonnatan Alexande Published: Impuesto a la venta. Lescano Narro, Luis Enrique Published: In order to corroborate if both positions are adjusted to law, a systematic analysis of article 1 has been used to the 4th of the modifying norm of the IVAP, with the result that the meaning of the rule is l tax the sale of pounded rice within the territory national.