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- Title
Análisis y determinación del criterio que utiliza el SAT para determinar la tasa de IVA aplicable a la venta o distribución de cacahuate industrializado destinado al consumo humano.
- Authors
Marisa Aideé, Araiza Santillán; Mata Patricia, Castillo; López Octavio, Torres; Nubia Iveth, Segovia Mendoza; Soto Gerardo, García
- Abstract
The following report describes the situation experienced by individuals with business activity as a general regime of Delicias Chihuahua, whose turn was oriented towards the sale or distribution of industrialized peanuts with respect to the VAT rate that they chose to apply when selling their product. To generate the information, surveys were carried out to taxpayers who sell and invoice industrialized peanuts in order to determine the basis for their decision and subsequently tabulated the results obtained. The results obtained from the surveys that were applied to the sample size, evidence that there are 2 VAT rates that are applied in the sale or distribution of industrialized peanuts, 0% and 16%. More than 70% of the taxpayers that were surveyed showed preference for applying 0% to the sale of industrialized peanuts, arguing that they consider it as a product designated for food. This preference has been maintained preferably for periods of more than one year and less than five years. The decision is not supported under any argument.
- Subjects
SALES; INVOICES; ARGUMENT; MANUFACTURED products; EVIDENCE; PEANUTS
- Publication
Revista Biológico Agropecuaria Tuxpan, 2019, Vol 7, Issue 1, p1
- ISSN
2007-6940
- Publication type
Article
- DOI
10.47808/revistabioagro.v7i1.133