The Tax Obligation and the Payment: Before the Start of Coercive Collection - in the Peruvian Legislation. Notes and Disquisitions

Authors

  • Juan Maximiliano Aguayo López Pontificia Universidad Católica del Perú
    Bachiller en Derecho por la Pontificia Universidad Católica del Perú. Semi Senior en BDO Consultores Tributarios y Legales. Asistentede cátedra del Curso de Código Tributario en la Universidad Nacional Mayor de San Marcos. Ex Asociado de Derecho & Sociedad.

Keywords:

Tax Law in Peruvian law, General Part of Tax Law, Tax legal relationship, Tax obligation, Extinguishing means tax liability, Payment of tax liability, Conditions and features of the payment of the tax liability

Abstract

This article presents in general terms the nature and characteristics of some of the key legal institutions of taxation such as tax legal relationship, the principal tax liability and payment as means to cease the obligation (before the actions that can display the State for tax debt collection) and also explaining the most important legal policy issues that such institutions have received in Peru.

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Published

2014-05-14

How to Cite

Aguayo López, J. M. (2014). The Tax Obligation and the Payment: Before the Start of Coercive Collection - in the Peruvian Legislation. Notes and Disquisitions. Derecho & Sociedad, (43), 239–254. Retrieved from https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12573

Issue

No. 43 (2014)

Section

Código Tributario

License

Copyright (c) 2016 Derecho & Sociedad

Creative Commons License

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