2226-4000 2226-4000 S2226-40002024000200225 10.18004/riics.2024.diciembre.225 Peru 00 12 2024 00 12 2024 20 2 225 243

2014 0 43 43 239-54 2022 2 3 3 11-25 2024 2016 4 2021 2020 2019 68 1 1 101232 2021 21( 1 1 1-24 2004 60 3 3 422-45 2001 54 1 1 125-38 2013 115 3 3 451-68 2018 68 2 2 329-57 1996 2020 29 3 3 101692 2022 38 73 73 2013 3rd 2007 1991 2016 5 1 1 1-4 2004 2023 2016 2020 2019 76-9 2018 10 18 18 2019 68 2 2 341-72 2020 6 11 11 2018 9 11 11 1-15 2019 2009 2 2018 32 4 4 359-86 1998 2001 1993 2013 2014 2004 2014 2014 2017 2nd 1994 2022 19 2 2 130-42 2023 2023 2023 11 9 9 219 2021 53 2022 6 4 4 156-82 2020 5 3 3 3-17 2021 2002 2012 2004 2019 2022 14 S6 S6 231-9 2020 Superintendencia Nacional de Aduanas y de Administración Tributaria 2023 6 1 1 2019