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

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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Detalhes bibliográficos
Autor: Robles Moreno, Carmen del Pilar
Formato: artículo
Estado:Versión publicada
Fecha de publicación:2014
País:Perú
Recursos:Pontificia Universidad Católica del Perú
Repositorio:Revistas - Pontificia Universidad Católica del Perú
Idioma:español
OAI Identifier:oai:ojs.pkp.sfu.ca:article/12571
Acesso em linha:http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12571
Access Level:acceso abierto
Palavra-chave:Address
Tax address
Not Been Address
Not Found Address
Procedural Address
Tax Court
Domicilio
Domicilio fiscal
Domicilio No Habido
Domicilio No Hallado
Domicilio procesal
Tribunal Fiscal
Descrição
Resumo: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.