UNIVERSIDAD NACIONAL JORGE BASADRE GROHOMAN
FACULT ACULTAD DE D E CIENCIAS CIE NCIAS JURIDICAS Y EMPRESARIALES EM PRESARIALES
AUDITORIA TRIBUTARIA DETERMINACION DETERMINACION SOBRE BASE CIERTA Y BASE PRESUNTA, PRESUNCIONES, SUPUESTOS PARA APLICAR LA DETERMINACION DETERMINACION SOBRE LA BASE PRESUNTA
DOCENTE: DR. AUGUSTO CAHUAPAZA MORALES ALUMNOS: JANETH GARCIA GARCIA JOAQUIN JOAQUIN 2011102022 LILIANA SANDOVAL ARIAS 2011102059 ASTRID NUEZ GUTIERREZ 201110210!
TACNA TACNA –PERÚ –PERÚ 2016
ÍNDICE INTRODUCCIÓN................................................................................1 CAPITULO I2 I2 PRESUNCIÓN DE VENTAS VENTAS O INGRESOS EN CASO DE OMISOS................2 1.1.
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CAPITULO CAPITULO III II I1! 2
PRESUNCION DE RENTA NETA YO VENTAS OMITIDAS MEDIANTE LA APLICACIÓN DE COEFICIENTES ECONOMICOS TRIBUTARIOS........... TRIBUTARIOS...............1! ....1! .1.
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CAPITULO IV2" IV2" PRESUNCION DE INGRESOS OMITIDOS YO OPERACIONES GRAVADAS OMITIDAS EN LA EXPLOTACION DE JUEGOS DE MA#UINAS TRAGAMONEDAS............................................................................2" .1.
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