Merma and stock: Should the income tax rule be changed?

Write: Darío Paredes Bermúdez, EY Perú Tax PartnerCompanies that are engaged in the production and/or marketing of goods, such as supermarkets, department stores, among others, maintain a stock of stocks that are expected to be sold.However, such stocks are also affected by deterioration, losses, thefts and other common factors, which is an inherent part of the marketing business. READ ALSO: Sunat: Can the mype created on 2024 benefit from the e…