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Informe de Ingles Tribu

The academic report discusses the significance of tax licenses in regulating economic activities and ensuring compliance with tax obligations. It outlines the process for obtaining these licenses, the types available, and their role in fiscal control, tax collection, and consumer protection. Ultimately, tax licenses are essential for maintaining a fair and equitable tax system while supporting public revenue generation.

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1 views8 pages

Informe de Ingles Tribu

The academic report discusses the significance of tax licenses in regulating economic activities and ensuring compliance with tax obligations. It outlines the process for obtaining these licenses, the types available, and their role in fiscal control, tax collection, and consumer protection. Ultimately, tax licenses are essential for maintaining a fair and equitable tax system while supporting public revenue generation.

Uploaded by

dreyesji01
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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FACULTY OF BUSINESS

ACCOUNTING SCHOOL

ACADEMIC REPORT

COURSE:

International Taxation

AUTHOR:

Noblecilla Tong Piero Martin

TEACHER:

Purizaca Martinez Edher Ivan

Piura - Peru

(2024)
INDEX
I. INTRODUCTION

Licenses in the tax field are a key element to understanding how taxation is
regulated and applied in different jurisdictions and sectors. In general, the term
"license" can refer to both permits or authorizations granted by the public
administration to individuals or companies to carry out certain economic
activities, as well as tax figures that tax said permits. These licenses may be
subject to specific fees or taxes and are used as a form of control and
regulation by the State. The regulation of these licenses seeks to maintain a
balance between economic development and fair tax collection, contributing to
the financing of public services and social well-being.

The granting and management of tax licenses involves a detailed process in


which tax authorities evaluate taxpayer applications. These permits can cover
a variety of areas, such as business licenses, permits for specific activities (for
example, the sale of alcohol), and import and export licenses. Each of these
licenses has particular tax implications that determine how and how much the
holder must pay taxes. Tax licenses allow authorities to monitor economic
activities and ensure compliance with tax obligations. This control system is
essential to combat tax evasion and avoidance, promoting transparency and
equity in the contribution to the treasury. The regulations associated with
these licenses vary from country to country, depending on their legal
framework and the structure of their tax system.

Obtaining a tax license involves complying with a series of legal and financial
requirements, including paying administrative fees and submitting
documentation to support the application. Once granted, the license holder
must adhere to a regime of obligations that may include the payment of
certain taxes, the declaration of income, and the submission of periodic
reports to the tax administration. Tax licenses also play an important role in
protecting consumers and regulating competition between companies. By
ensuring that all entities operate under the same tax rules, a fairer and more
equitable business environment is created. This, in turn, fosters confidence in
the tax system and strengthens the
perception of tax fairness among citizens and companies.

From the point of view of tax administration, the implementation of licenses


contributes to the efficient management of fiscal resources and the planning of
public policies. Tracking licenses granted allows governments to evaluate
economic activity and adjust tax policies to promote strategic sectors or
stimulate growth in specific areas. Penalties for operating without the proper
license can include significant fines, temporary or permanent closure of the
business, and in some cases, criminal consequences. These types of
measures highlight the importance of maintaining adequate control and
registration of tax licenses to ensure compliance with tax laws. Authorities are
empowered to carry out inspections and audits to ensure that companies
comply with the conditions stipulated in their licenses.

A relevant aspect of tax licenses is their impact on entrepreneurs and small


businesses. Obtaining these licenses can represent an initial challenge in
terms of costs and procedures, but it is also a key tool to access certain tax
benefits and avoid legal problems in the future. Therefore, it is essential that
new entrepreneurs have a good understanding of the tax requirements
associated with their activities. Finally, it is mentioned that tax licenses are not
only a legal requirement, but represent an essential element for the regulation
and control of economic activity in a country. Through them, tax authorities
can guarantee compliance with tax regulations, promote equity in the tax
system and ensure adequate collection of public revenue. For taxpayers,
knowing and complying with relevant licenses is crucial to operating
legitimately and avoiding penalties that could impact your business and
reputation.
II. DEVELOPMENT

Definition of licenses

Huapaya et al. (2023) mentions that ehe concept of licenses in the tax field
refers to the permits or authorizations granted by tax authorities to carry out
specific economic activities, as well as the regulation of taxes associated with
these activities.

Given what has been described, we can say that these licenses may be
required for various activities, such as the production and sale of goods, the
provision of services, the import and export of merchandise, among others. By
obtaining a license, the taxpayer agrees to comply with the regulations and
fiscal obligations established by the tax authority, which includes the payment
of taxes and contributions associated with the activity.

License Regulation

Solorzano (2021)tells us that heTax licenses are essential for the functioning of
the tax system, since they allow the State to regulate and control the economic
activities that generate tax revenue. These licenses may include permits to
operate businesses, carry out commercial activities or provide services, and
their obtaining is generally subject to compliance with certain tax obligations.

1. Essential Elements: The creation and regulation of tax licenses depend


on current legislation. In many countries, the power to establish taxes and
licenses is derived from the constitution and is administered by fiscal
entities such as SUNAT in Peru.

This means that the regulation of taxes associated with these activities is
essential to guarantee that taxpayers comply with their tax obligations. The tax
authorities establish procedures for obtaining and renewing licenses, as well
as for determining applicable taxes and contributions. In addition, licensing
regulation helps prevent tax evasion and ensure that all taxpayers meet their
obligations on an equal basis.
Types of licenses

The MEF indicates types of licenses in our state, in the tax field:

1. Operating Licenses: They are required for a commercial establishment to


operate. These licenses ensure that activities are carried out in
accordance with local regulations and may be subject to specific
conditions depending on the type of business.
2. Construction Licenses: Necessary for the construction or modification of
buildings. These licenses guarantee that the works comply with building
codes and urban regulations.
3. Use Licenses: They allow the use of certain goods or services, such as
software or intellectual property, and are essential to regulate commercial
relationships between companies and consumers.

Importance of Tax Licenses


SUNAT (2021) tells us thatTax licenses play a crucial role in tax
administration for several reasons:

● Fiscal Control: They facilitate the supervision of tax compliance,


allowing authorities to identify and regulate taxpayers, as well as verify
the appropriate use of property and economic activities..
● Tax Collection: By ensuring that businesses operate legally, they
contribute to the tax base of the tax system, which translates into
greater tax collection.
● Consumer Protection: They guarantee that the services and products
offered to the public meet minimum quality and safety standards, thus
protecting consumers.

Obtaining Process

The Judiciary (2023) through a report presented, tells us that andThe


process for obtaining a tax license varies by type and jurisdiction, but
generally includes:

1. Formal Request: The taxpayer submits a request to the corresponding


entity.
2. Evaluation: Authorities review compliance with legal and technical
requirements.
3. Approval: If all criteria are met, the license is granted.
4. Renewals and Inspection: Licenses may require periodic renewals and
are subject to inspections to ensure ongoing compliance.

III. CONCLUSIONS

Tax licenses are essential instruments in tax management that not only allow
businesses to operate within the legal framework, but also contribute
significantly to strengthening the tax system. It is essential that both
authorities and taxpayers understand its importance in promoting a fair and
regulated economic environment.

Tax licenses are permits or authorizations granted by tax authorities to carry


out specific economic activities, and obtaining them implies complying with
regulations and tax obligations. They are also essential for the functioning of
the tax system, since they allow the State to regulate and control economic
activities. that generate tax revenue, prevent tax evasion and guarantee
equity in compliance with tax obligations.

There are different types of tax licenses, such as operating, construction and
use licenses, each with specific requirements and regulations, and obtaining
them is crucial to ensure compliance with minimum quality and safety
standards. The process of obtaining a tax license involves a formal
application, evaluation, approval and periodic renewals, and its importance
lies in facilitating fiscal control, tax collection and consumer protection, being
fundamental for effective tax administration.
III. BIBLIOGRAPHICAL REFERENCES
Huapaya Garriazo, P. J., Llaque Sánchez, F. R., & Mares Ruiz, C. (2023).
Tax law manual: general part
https://repositorio.sunat.gob.pe/handle/SUNAT/146

Solórzano Tapia, D. L. (2021). Tax culture, an instrument to combat tax


evasion in Peru.
file:///C:/Users/USER/Downloads/Dialnet-UnAcercamientoAlEstudioDeLaCu
lturaTributariaDesdeL-5802926.pdf

Ministry of Economy and Finance. (n.d.). Supervision. Recovered from MEF.


https://www.mef.gob.pe/contenidos/presu_publ/migl/metas/3_Fiscalizacio
n.pdf

CIRCUMCISION (2021). Report No. 000098-2021-SUNAT/7T0000. Recovered


from SUNAT.
https://www.sunat.gob.pe/legislacion/oficios/2021/informe-oficios/i098-20
21-7T0000.pdf

CIRCUMCISION (2022). Reports - SUNAT. Recovered from SUNAT.


https://www.sunat.gob.pe/legislacion/oficios/2022/indcor.htm

Judicial Power. (2023). Tax Management Report 2023. Recovered from the
Judiciary.
https://www.pj.gob.pe/wps/wcm/connect/d1f126004a60a33c9d8cfd9026c34
9a4/INFORME+DE+GESTION+TRIBUTARIO+2023.pdf?CACHEID=d1f126
004a60a33c9d8cfd9026c349a4&MOD=AJPERES

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