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

Marisa Aideé Araiza Santillán; Patricia Castillo Mata; Octavio Torres López; Nubia Iveth Segovia Mendoza; Gerardo García Soto

doi:10.47808/revistabioagro.v7i1.133

Analysis and determination of the criteria used by the SAT to determine the VAT rate applicable to the sale or distribution of industrialized peanuts for human consumption

Authors

Marisa Aideé Araiza Santillán Facultad de Contaduría y Administración, Universidad Autónoma de Chihuahua
Patricia Castillo Mata Facultad de Contaduría y Administración, Universidad Autónoma de Chihuahua
Octavio Torres López Facultad de Contaduría y Administración, Universidad Autónoma de Chihuahua
Nubia Iveth Segovia Mendoza Facultad de Contaduría y Administración, Universidad Autónoma de Chihuahua
Gerardo García Soto Facultad de Contaduría y Administración, Universidad Autónoma de Chihuahua

DOI:

https://doi.org/10.47808/revistabioagro.v7i1.133

Keywords:

product, tax, value, added

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.

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References

ElConta.com. (2010). ElConta.com. Recuperado el 20 de 10 de 2017, de ElConta.com: http://elconta.com/2010/06/07/diferencia-entre-evasion-y-elusion-fiscal/

García Gómez, A. (2016). CIEP. Recuperado el 20 de 10 de 2017, de CIEP: http://ciep.mx/isr-e-iva-evoluciones-historicas/

Lechuga Santillan, E. (2017). Reglamento de la Ley del IVA. En E. Lechuga Santillan, FISCO AGENDA 2017 (pág. 3). Mexico

SoyConta. (2014). SoyConta.com. Recuperado el 20 de 10 de 2017, de SoyConta.com: http://www.soyconta.mx/en-que-productos-o-servicios-aplica-la-tasa-del-0-del-iva/

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Published

2019-06-30

How to Cite

Araiza Santillán, M. A., Castillo Mata, P., Torres López, O., Segovia Mendoza, N. I., & García Soto, G. (2019). Analysis and determination of the criteria used by the SAT to determine the VAT rate applicable to the sale or distribution of industrialized peanuts for human consumption. Revista Biológico Agropecuaria Tuxpan, 7(1), 1–5. https://doi.org/10.47808/revistabioagro.v7i1.133

Issue

Vol. 7 No. 1 (2019)

Section

Original Research Papers

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