Taller en Lima: REVISIÓN DEL INCREMENTO PATRIMONIAL NO JUSTIFICADO EN LAS PERSONAS NATURALES Y LA LEY PENAL TRIBUTARIA
Miércoles 25 y jueves 26 de abril de 2018
Taller en Lima: REVISIÓN DEL INCREMENTO PATRIMONIAL NO JUSTIFICADO EN LAS PERSONAS NATURALES Y LA LEY PENAL TRIBUTARIA
Miércoles 25 y jueves 26 de abril de 2018
LA CONFECCIÓN, OBTENCIÓN, VENTA O FACILITACIÓN DE COMPROBANTES DE PAGO FALSOS: Implicancias penales
MARIO ALVA MATTEUCCI
SUMARIO
PALBRAS CLAVE
Comprobantes de pago falsos / notas de crédito / notas de débito / guías de remisión / confección / obtención / venta / facilitación
ABSTRACT
There are taxpayers who use proof of payment, as well as credit notes, debit notes and referral guides, all of which are false, in order to justify expenses or take advantage of a tax credit. The Criminal Tax Law considers the fact of preparing, obtaining, selling, and facilitating the false documents mentioned above as criminal and unlawful conduct. This determines that it is an abstract danger, since it doesn’t require a concrete result in a lower tax collection. This will be the reason for the analysis of this report.
KEYWORDS
False payment vouchers / credit notes / debit notes / referral guides / confection / procurement / sale / facilitation
TITLE
Making, obtaining, selling or providing false payment vouchers: criminal implications Sigue leyendo