VAT credit in the Peruvian tax system electrónico Gonzalo Escalante Alpaca
By: Escalante Alpaca, Gonzalo
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | IMPUESTOS
In:
International VAT Monitor Vol. 34, no. 6, 2023, p. 248-250Summary: In this article, the author explains the requirements that need to be fulfilled for the VAT on acquisitions (input VAT) to be considered as credit as well as the difficulties that the taxpayers face for that purpose and the consequences triggered by the misuse of such credit.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2023/6-2 (Browse shelf) | Available | IVM/2023/6-2 |
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In this article, the author explains the requirements that need to be fulfilled for the VAT on acquisitions (input VAT) to be considered as credit as well as the difficulties that the taxpayers face for that purpose and the consequences triggered by the misuse of such credit.
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