Error does not generate a right, but can it generate the birth of the tax obligation of the tax on general sales (IGV)?

Authors

  • Sergio Ezeta Carpio Pontificia Universidad Católica del Perú
    Abogado por la PUCP. Diplomado en Tributación por la PUCP. Diplomado en Tributación Internacional SUNAT – CIAT. Miembro del Instituto Peruano de Derecho Tributario (IPDT). Vocal del Tribunal Fiscal del Ministerio de Economía y Finanzas. Ha sido profesor de Imposición al Consumo en la Facultad de Derecho de la Universidad de Piura y dictado cursos sobre la misma materia y otras en la PUCP, Universidad Nacional Mayor de San Marcos, Universidad de Lima y Universidad Católica Santo Toribio de Mogrovejo, entre otras universidades.

Keywords:

Gross tax, Tax credit, Non-taxed operation, Tax on general sales (IGV), Material element, Measurable element

Abstract

The article analyzes if in the assumption that in a payment voucher referred to a Value Added Tax (VAT) exemption, such tax is consigned by mistake, in application of VAT adjustment regulations, the operation referred in that voucher must be consider taxable.
In that regard, the article makes a description of the VAT and its elements, concluding that adjustment regulations correspond to the measurable element, but to define if the operation is taxable, is necessary to analyze the regulations about taxable operations (article1 of VAT Law).

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Published

2014-05-14

How to Cite

Ezeta Carpio, S. (2014). Error does not generate a right, but can it generate the birth of the tax obligation of the tax on general sales (IGV)?. Derecho & Sociedad, (43), 91–96. Retrieved from https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12561

Issue

No. 43 (2014)

Section

Impuesto General a las Ventas

License

Copyright (c) 2016 Derecho & Sociedad

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.