The present research “APPLICATION AND RETURN OF THE PERCEPTIONS PAID IMPORT COMMODITY AND RAW MATERIAL AND ITS IMPACT ON THE MANAGEMENT OF SHOE MANUFACTURERS IN THE CITY OF TRUJILLO ENTERPRISES” has as main purpose to show that the Payment Systems developed IGV , in this case the scheme perceptions affect the liquidity of companies , because advance payments are not automatically cleared and the return is subject to a cumbersome process that can last several months. In the development of this descriptive research method was used because the data were obtained by direct observation, as well as collects, selects and consolidates information. On the other hand , it has also been used a survey of importers of inputs and raw materials for the manufacture of footwear plants , to know what is the opinion held on Regime Perceptions of IGV and the use thereof. The main objective of the study ...