Concept of Sale for the Purposes of the General Tax on Sales
The definition of sale can be determined in several ways depending on the law branch that is studying the sale, however, for tax purposes, the sale takes a different connotation which tries to be elucidated in the current article, in which is taken into account the Tax on the General Sales (IGV) as...
| Autor Principal: | Ruiz de Castilla Ponce de León, Francisco J. |
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| Formato: | Artículo |
| Idioma: | spa |
| Publicado: |
Derecho & Sociedad
2015
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| Materias: | |
| Acceso en línea: |
http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12563/13121 |
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| Sumario: |
The definition of sale can be determined in several ways depending on the law branch that is studying the sale, however, for tax purposes, the sale takes a different connotation which tries to be elucidated in the current article, in which is taken into account the Tax on the General Sales (IGV) as the resolutions of the Tax Court. Furthermore, it is intended to elucidate the fact that constitutes the sale for IGV in which is called the self-governing of the Taxation Law. |
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