On Tax Domicile in Tax Matters and the Condition of Not Been and Not Found

Descripción del Articulo

There are many kinds of legal addresses in the private sphere of a person, having different legal effects and treatments. In that line, the present paper will analyze the concept of tax address. For that purpose, first the concept of address will be introduced, then it’ll focus on tax address, to fi...

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Detalles Bibliográficos
Autor: Robles Moreno, Carmen del Pilar
Formato: artículo
Fecha de Publicación:2014
Institución:Pontificia Universidad Católica del Perú
Repositorio:Revistas - Pontificia Universidad Católica del Perú
Lenguaje:español
OAI Identifier:oai:revistaspuc:article/12571
Enlace del recurso:http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12571
Nivel de acceso:acceso abierto
Materia:Domicilio
Domicilio fiscal
Domicilio No Habido
Domicilio No Hallado
Domicilio procesal
Tribunal Fiscal
Address
Tax address
Not Been Address
Not Found Address
Procedural Address
Tax Court
Descripción
Sumario:There are many kinds of legal addresses in the private sphere of a person, having different legal effects and treatments. In that line, the present paper will analyze the concept of tax address. For that purpose, first the concept of address will be introduced, then it’ll focus on tax address, to finally see the treatment of the address in the Tax Code. To finish, both Not Found and Not Been Adress will be analyzed, and so the tax consequences of each one.
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