THE CONTRIBUTION TO ESSALUD EXECUTED OUT BY THE ADMINISTRATOR OF FACT

• Autor: Fernández Ventosilla, Arturo
• Formato: artículo
• Fecha de Publicación: 2019
• Institución: Universidad de San Martín de Porres
• Repositorio: Revistas - Universidad de San Martín de Porres
• Lenguaje: español
• OAI Identifier: oai:revistas.usmp.edu.pe:article/1447
• Enlace del recurso: https://portalrevistas.aulavirtualusmp.pe/index.php/VJ/article/view/1447
• Nivel de acceso: acceso abierto
• Materia: Administrador de Hecho; tributo; Essalud; Administrador de Derecho; fiscalización tributaria; ficción legal; unidad económica; derecho de los trabajadores; gerencia.

The Administrator of Fact is a little used figure in our country, since it is only regulated, as of the year 2012, in the Tax Code as a mechanism used by the Tax Administration to delimit joint liability in the taxpayers; however, in the case of the contribution to Essalud, the figure of the Administrator of Fact leaves its tax context of joint and several liability to be taken into other fields of national law in order to avoid violation of labor rights; with which it becomes necessary to study and possible incorporation to other branches of law such as the company within the responsibility of administrators, as long as its field of action is defined. Finally, according to the author’s experience, the Fact Administrator is for business law, what the precarious holder is for the civil right, in that both require certain acts (administrative or judicial) so that their rights and obligations be recognized.