Tax treatment of waste and losses on income and sales tax regimes

Descripción del Articulo

This paper addresses fundamental notions regarding waste and losses and their treatment in both the Income Tax Law and the Peruvian General Sales Law (a.k.a. V.A.T.). Likewise, several reports issued by the Peruvian Tax Administration were used to define waste and losses and determ...

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Detalles Bibliográficos
Autores: Belito Soto, Haydee, Burga Muñoz, Diana Mireya
Formato: artículo
Fecha de Publicación:2021
Institución:Universidad Femenina del Sagrado Corazón
Repositorio:Revistas - Universidad Femenina del Sagrado Corazón
Lenguaje:español
OAI Identifier:oai:revistas.unife.edu.pe:article/2476
Enlace del recurso:https://revistas.unife.edu.pe/index.php/lumen/article/view/2476
Nivel de acceso:acceso abierto
Materia:Tributos, mermas, desmedros, gastos deducibles, legislación tributaria
Taxes, waste, losses, deductible expenses, tax legislation
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spelling Tax treatment of waste and losses on income and sales tax regimesTratamiento tributario de mermas y desmedros en renta y en el impuesto a la rentaBelito Soto, HaydeeBurga Muñoz, Diana MireyaTributos, mermas, desmedros, gastos deducibles, legislación tributariaTaxes, waste, losses, deductible expenses, tax legislationThis paper addresses fundamental notions regarding waste and losses and their treatment in both the Income Tax Law and the Peruvian General Sales Law (a.k.a. V.A.T.). Likewise, several reports issued by the Peruvian Tax Administration were used to define waste and losses and determine what may classify as deductible expenses. Finally, general aspects regarding waste and losses stipulated in the legislations of other countries are detailed in depth applying Comparative Law methods.En este trabajo se abordan nociones fundamentales respecto de las mermas y desmedros y su tratamiento tanto como en la Ley del Impuesto a la Renta y en la Ley General a las Ventas peruana. Asimismo, mediante el aporte de diversos informes emitidos por la Administración Tributaria peruana, se especifican a qué se le puede llamar mermas y desmedros para ser catalogados como gastos deducibles. Finalmente, a mayor abundamiento, se detallarán aspectos generales respecto de las mermas y desmedros estipulados en la legislación de otros países a manera Derecho Comparado.LumenLumen2021-12-08info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmltext/xmlhttps://revistas.unife.edu.pe/index.php/lumen/article/view/247610.33539/lumen.2021.v17n2.2476Lumen; Vol. 17 No. 2 (2021): Lumen: Revista de la Facultad de Derecho; 333-345Lumen; Vol. 17 Núm. 2 (2021): Lumen: Revista de la Facultad de Derecho; 333-3452708-50312225-0840reponame:Revistas - Universidad Femenina del Sagrado Corazóninstname:Universidad Femenina del Sagrado Corazóninstacron:UNIFEspahttps://revistas.unife.edu.pe/index.php/lumen/article/view/2476/2690https://revistas.unife.edu.pe/index.php/lumen/article/view/2476/2744https://revistas.unife.edu.pe/index.php/lumen/article/view/2476/2805Derechos de autor 2021 Haydee Belito Soto, Diana Mireya Burga Muñozhttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessoai:revistas.unife.edu.pe:article/24762022-11-24T01:11:37Z
dc.title.none.fl_str_mv Tax treatment of waste and losses on income and sales tax regimes
Tratamiento tributario de mermas y desmedros en renta y en el impuesto a la renta
title Tax treatment of waste and losses on income and sales tax regimes
spellingShingle Tax treatment of waste and losses on income and sales tax regimes
Belito Soto, Haydee
Tributos, mermas, desmedros, gastos deducibles, legislación tributaria
Taxes, waste, losses, deductible expenses, tax legislation
title_short Tax treatment of waste and losses on income and sales tax regimes
title_full Tax treatment of waste and losses on income and sales tax regimes
title_fullStr Tax treatment of waste and losses on income and sales tax regimes
title_full_unstemmed Tax treatment of waste and losses on income and sales tax regimes
title_sort Tax treatment of waste and losses on income and sales tax regimes
dc.creator.none.fl_str_mv Belito Soto, Haydee
Burga Muñoz, Diana Mireya
author Belito Soto, Haydee
author_facet Belito Soto, Haydee
Burga Muñoz, Diana Mireya
author_role author
author2 Burga Muñoz, Diana Mireya
author2_role author
dc.subject.none.fl_str_mv Tributos, mermas, desmedros, gastos deducibles, legislación tributaria
Taxes, waste, losses, deductible expenses, tax legislation
topic Tributos, mermas, desmedros, gastos deducibles, legislación tributaria
Taxes, waste, losses, deductible expenses, tax legislation
description This paper addresses fundamental notions regarding waste and losses and their treatment in both the Income Tax Law and the Peruvian General Sales Law (a.k.a. V.A.T.). Likewise, several reports issued by the Peruvian Tax Administration were used to define waste and losses and determine what may classify as deductible expenses. Finally, general aspects regarding waste and losses stipulated in the legislations of other countries are detailed in depth applying Comparative Law methods.
publishDate 2021
dc.date.none.fl_str_mv 2021-12-08
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistas.unife.edu.pe/index.php/lumen/article/view/2476
10.33539/lumen.2021.v17n2.2476
url https://revistas.unife.edu.pe/index.php/lumen/article/view/2476
identifier_str_mv 10.33539/lumen.2021.v17n2.2476
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistas.unife.edu.pe/index.php/lumen/article/view/2476/2690
https://revistas.unife.edu.pe/index.php/lumen/article/view/2476/2744
https://revistas.unife.edu.pe/index.php/lumen/article/view/2476/2805
dc.rights.none.fl_str_mv Derechos de autor 2021 Haydee Belito Soto, Diana Mireya Burga Muñoz
http://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2021 Haydee Belito Soto, Diana Mireya Burga Muñoz
http://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
text/html
text/xml
dc.publisher.none.fl_str_mv Lumen
Lumen
publisher.none.fl_str_mv Lumen
Lumen
dc.source.none.fl_str_mv Lumen; Vol. 17 No. 2 (2021): Lumen: Revista de la Facultad de Derecho; 333-345
Lumen; Vol. 17 Núm. 2 (2021): Lumen: Revista de la Facultad de Derecho; 333-345
2708-5031
2225-0840
reponame:Revistas - Universidad Femenina del Sagrado Corazón
instname:Universidad Femenina del Sagrado Corazón
instacron:UNIFE
instname_str Universidad Femenina del Sagrado Corazón
instacron_str UNIFE
institution UNIFE
reponame_str Revistas - Universidad Femenina del Sagrado Corazón
collection Revistas - Universidad Femenina del Sagrado Corazón
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Tax treatment of waste and losses on income and sales tax regimes
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