The current research work aims to determine the effect of the Imports Collection Regime appliance on the HR. SUPPLIES E.I.R.L. company’s Financial Position in Trujillo district, during 2017. For such purpose, HR. SUPPLIES E.I.R.L. company’s Financial Position is evaluated being both on a scenario in which the Imports Collection Regime is applicated and on another one in which the same Regime is not applicated; in order to show the effects generated by said IGV Advance Payment System. Therefore, it has gathered financial information as well as documentation with regard to imports which were made by the company under study for 2017; likewise, it has been made interviews directed to the company’s employees. In that regard, in application of several methods of financial analysis as well as the deployment of ratios or financial indicators, it was posible to analyze and evaluate the unfa...