The tesis, “Applicatión of the general sales tax and its impact on the financial situation in B & G enterprises EIRL Juanjui city, Mariscal Caseres province, San Martin region 2013 “is a research project, its aims to assess how the application of the general system of detractions sales tax affects the financial position of B & G enterprises EIRL Sample of this research consists of B & G enterprises EIRL “is an intentional non probabilistic sample. It is start of applied research because it was not about creating new knowledge but to apply different theories guie the detraction of the IGV system. this research was finished through observation, interviews, library research, the financial statements of B & g enterprises EIRL, applying financial ratios, with the main purpose of determining the incidence of withdrawals of IGV in financial position, in order to propose a restructuring i...