Presunción de primera venta Ley IVAP 28309 en las operaciones de venta de arroz pilado. Empresa COMERSAC, Chiclayo, 2022
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La presente investigación busca analizar el impacto de la presunción de primera venta según Ley IVAP 28309, en las operaciones de venta de arroz pilado de la empresa COMERSAC. El objeto de estudio tiene como población y Muestra a la empresa COMERSAC, cuyo diseño no experimental y de nivel descriptivo, aplicando las técnicas de entrevistas y análisis documentario, para continuar con la discusión de los resultados.
Los resultados mostraron diferencias entre la proyección de ventas y declaración de ventas gravadas con IVAP en un total de S/34,426,230.80, a nivel mensual, los importes son variables y no guardan relación o coincidencia, siendo el mes de abril de mayor diferencia porque hubo mayor depósitos de detracciones IVAP y por ende retiros de arroz pilado del Molino. Se concluye que la Presunción de Primera Venta según Ley IVAP 28309 tiene efectos adversos en las operaciones de venta de arroz pilado de la empresa COMERSAC, Chiclayo 2022.
Ante esta situación, en recomendaciones se presenta nuevos procedimientos que modifican la Ley del Impuesto a la venta de arroz pilado vigente, con el fin que la administración tributaria detecte las operaciones de ventas de arroz pilado según motivo de retiro del molino, estableciendo que los depósitos de detracción IVAP y declaración de Impuestos IVAP sean consistentes cuando exista Venta.
The present investigation seeks to analyze the impact of the presumption of first sale according to IVAP Law 28309, on the sales operations of pilado rice of the company COMERSAC. The object of study has as its population and Sample the company COMERSAC, whose design is non-experimental and descriptive level, applying interview techniques and documentary analysis, to continue with the discussion of the results. The results showed differences between the sales projection and sales declaration taxed with IVAP in a total of S/34,426,230.80, at a monthly level, the amounts are variable and are not related or coincident, with the month of April having the greatest difference because there was greater deposits of IVAP deductions and therefore withdrawals of piled rice from the Mill. It is concluded that the Presumption of First Sale according to IVAP Law 28309 has adverse effects on the sales operations of pilado rice of the company COMERSAC, Chiclayo 2022. Given this situation, new procedures are presented in recommendations that modify the Tax Law on the sale of milled rice in force, so that the tax administration detects the sales operations of milled rice according to the reason for withdrawal from the mill, establishing that the deposits of IVAP deduction and IVAP Tax declaration are consistent when there is a Sale.
The present investigation seeks to analyze the impact of the presumption of first sale according to IVAP Law 28309, on the sales operations of pilado rice of the company COMERSAC. The object of study has as its population and Sample the company COMERSAC, whose design is non-experimental and descriptive level, applying interview techniques and documentary analysis, to continue with the discussion of the results. The results showed differences between the sales projection and sales declaration taxed with IVAP in a total of S/34,426,230.80, at a monthly level, the amounts are variable and are not related or coincident, with the month of April having the greatest difference because there was greater deposits of IVAP deductions and therefore withdrawals of piled rice from the Mill. It is concluded that the Presumption of First Sale according to IVAP Law 28309 has adverse effects on the sales operations of pilado rice of the company COMERSAC, Chiclayo 2022. Given this situation, new procedures are presented in recommendations that modify the Tax Law on the sale of milled rice in force, so that the tax administration detects the sales operations of milled rice according to the reason for withdrawal from the mill, establishing that the deposits of IVAP deduction and IVAP Tax declaration are consistent when there is a Sale.
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HUMANITIES and RELIGION::History and philosophy subjects::History subjects::History