Unreasonableness in the accreditation of the reliability before the Peruvian Tax Administration

Abstract

The lack of legal development regarding the accreditation of the veracity of expenses has led to unreasonable and excessive demands from the Tax Administration. To counter these demands, the concept of evidence and the reasonable accreditation criteria developed by the Tax Court are explored. A classification of the evidence to be presented to prove veracity and its probative relevance is proposed.