As is known, one of the Tax Administration (SUNAT) faculties is the determination of the tax liability on presumptive basis.We propose a new presumption procedure based on the analysis of documents and information of the ins-pected companies. In such way, we would be respecting the principles of contributory capacity and economic reality of taxpayers.This procedure complements what is stated in paragra-ph 1 of Article 93 of the Law of Income Tax, which es-tablishes the “Presumption of sales or revenues adding to the sales cost of what is declared or registered by the tax debtor, the result of applying to that cost the gross profit margin weighted average of similar companies. In many years of my work as a tax auditor, I have seen that when this presumption is applied, generally the amounts determined as omitted revenues are very high amounts, getting away from the economic reality of e...

As is known, one of the Tax Administration (SUNAT) faculties is the determination of the tax liability on presumptive basis.We propose a new presumption procedure based on the analysis of documents and information of the ins-pected companies. In such way, we would be respecting the principles of contributory capacity and economic reality of taxpayers.This procedure complements what is stated in paragra-ph 1 of Article 93 of the Law of Income Tax, which es-tablishes the “Presumption of sales or revenues adding to the sales cost of what is declared or registered by the tax debtor, the result of applying to that cost the gross profit margin weighted average of similar companies. In many years of my work as a tax auditor, I have seen that when this presumption is applied, generally the amounts determined as omitted revenues are very high amounts, getting away from the economic reality of e...

El presente trabajo de investigación se realizo con la finalidad de demostrar que la actual legislación sobre la determinación de la obligación tributaria en base presunta establecida en numeral 1 del artículo 93 de la Ley Impuesto a la Renta, no refleja necesariamente los principios tributarios de realidad económica y capacidad contributiva de los contribuyentes, puesto que en el caso de la “Presunción de ventas o ingresos adicionando al costo de ventas declarado o registrado por el deudor tributario, el resultado de aplicar a dicho costo el margen de utilidad bruta promedio de empresas similares” y a pesar de que el Reglamento de la Ley del Impuesto a la Renta establece en su inciso a) del artículo 61 que se consideraran empresas similares aquellas que se equiparen en por lo menos tres condiciones de las descritas en dicha norma; esto no garantiza que el margen de utilidad ...