The present investigation is of the utmost importance, because it allows us to analyze the modification of the Income Tax Law on the accrual criteria to determine the tax implications for the application of Legislative Decree N° 1425 in the calculation of Payment on account of the Tax to the Income of the company Inversiones y Negociaciones Pilares S.A.C. for the year 2019. The research was carried out using the descriptive method and analytical method; The development was achieved with the use of a survey aimed at the administrative and accounting area in order to obtain information on the tax situation of the company. To achieve the objectives of this work, it was determined; the situational status of the treatment of the accrual principle in determining the payment on account of the income tax, the tax situation as of the year 2019 and the documents to take into account for the suppo...