Abstract
The tax income in Peru recognizes all income which falls in the third category (business income and expenses) based on the (final yield); however, the tax law has not defined what should be understood by this principle. The National Superintendency of Tax Administration, for the recognition of earned income, employs in its pronouncements that which is established in accounting standards (International Standards of Financial Reporting - IFRS). The resolutions of the Tax Court are upheld and documented by the IFRS; but when defining earnings, no reference is made to accounting standards, but rather legal doctrine. The intention of this article is to show whether it is possible to use accounting standards to define (earnings) in the tax field.