The tax prescription of Administration’s actions to require payment, determine the tax obligation and apply sanctions. Critical review and brief reflections
This article makes a general review of some of the main aspects related to the tax prescription of the actions of the Tax Administration referred to demanding payment, determining the tax obligation and applying sanctions. For this purpose, the Peruvian legal regime contained in the Tax Code, and th...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2021 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/24022 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24022 |
| Access Level: | acceso abierto |
| Palabra clave: | Tax prescription Prescription of the collection action Prescription of the Administration’s actions Extinctive prescription Interruption and suspension of the tax prescription period General tax law Prescripción tributaria Prescripción de la acción de cobro Prescripción de las acciones de la Administración Prescripción extintiva Interrupción y suspensión del plazo de la prescripción tributaria Derecho tributario general |
| Sumario: | This article makes a general review of some of the main aspects related to the tax prescription of the actions of the Tax Administration referred to demanding payment, determining the tax obligation and applying sanctions. For this purpose, the Peruvian legal regime contained in the Tax Code, and the applicable jurisprudence, are critically analyzed in order to identify those areas that deserve more attention from academia, the tax dispute resolution entities and the legislator. |
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