(Pontificia Universidad Católica del Perú, 2018-01-15) Bejarano Pérez, Henry Pierre; Durán Rojo, Luis Alberto
The thesis analyzes the legality of the use of International Financial Reporting Standards
(IFRS) by SUNAT, the Tax Court and the Judiciary as instruments for interpreting concepts
insufficiently determined in the Income Tax Law. It realizes that both standards have
different purposes and that IFRS do not comply with the constitutional tax parameters.
Despite this, the majority position supports its use in the determination of corporate income
tax.
When analyzing the sources of Tax Law, International Financial Reporting Standards (IFRS)
and its relationship with Peruvian corporate income tax, it is identified that our system of
determination of the corporate income tax is of double balance or independent balance. In
spite, the production of the legal operators evidences problems to considered the accounting
how taxable base of the tax, which corresponds to another system, the single balance.
