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Official Year of Good Service To The Citizen
Official Year of Good Service To The Citizen
AUTHOR:
AUTHOR'S MAIL:
YENSSER@GMAIL.COM
TEACHER:
SUBJECT:
INGLES II
TUMBES - 2016
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ABSTRACT
BOOK FIRST
TITLE I
GENERAL DISPOSITION
The tax obligation, which is of public law, is the link between the creditor and the tax
debtor, established by law, whose purpose is compliance with the tax benefit, being
enforceable coercively.
The tax liability arises when the act envisaged in the law is performed, as the generator of
said obligation.
1. When it is to be determined by the tax debtor, from the day following the
expiration of the period fixed by law or regulation and, in the absence of this term,
from the sixteenth day of the month following the birth of the obligation.
2. When it must be determined by the Tax Administration, from the day following
the expiration of the term for payment that appears in the resolution containing the
determination of the tax debt. In the absence of this period, from the sixteenth day
after the notification.
Tax creditor is the one in favor of which the tax provision must be made.
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The Central Government, Regional Governments and Local Governments are liable for
the tax obligation, as well as entities of public law with their own legal status, when the
law expressly assigns them that quality.
When several public entities are tax creditors of the same debtor and the sum does not
reach to cover the entire tax debt, the Central Government, Regional Governments, Local
Governments and public law entities with their own legal status will concur proportionally
to their respective claims.
Tax debts enjoy the general privilege over all assets of the tax debtor and will have
priority over other obligations as long as they meet with creditors whose credits are not for
the payment of wages and social benefits owed to the workers; unpaid contributions to the
Private Pension Funds Administration System and to the National Pensions System,
unpaid contributions to Social Security of Health - ESSALUD, and interest and expenses
that could accrue for such concepts, including the concepts referred to in Article 30 of
Decree Law No. 25897; foods and; and mortgage or any other real right registered in the
corresponding Registry.
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KEYWORDS
2. Tax Obligation: Is the bond established by law between a creditor who is the
State and the tax debtor who are the physical or legal persons, whose objective is
the fulfillment of the tax benefit. Made Taxable, it is the fact that I have to realize
so that I am imposed the payment of the tribute.
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REFERENCIAS BIBLIOGRFICAS
Ministerio de Economa
y Finanza (2005). Per. Recuperado de
https://www.unifr.ch/ddp1/derechopenal/legislacion/l_20110807_01.pdf