The development of this research has been done under the current context of taxation, where the tax has been sanctioned twice for the same cause to commercial enterprises in the province of Pacasmayo. Regarding the Non Bis In Idem is a principle of sanctioning power of the Administrative Procedures Law, the tax authorities should take into account when penalizing companies, which companies are you harm in its liquidity and profitability, and everything is violating one of the early sanctioning authority with which the administration is violating the due process to punish offending companies. On the other hand, the relationship of the return to the application of Non Bis In Idem give tax matter, is that because of his business application may not be punished twice for the same cause, which will lead to not become illiquid and Profitability especially since we will not have to do double ta...