Fiscal court and excess of powers 05.09.2017 | Pursuant to Resolution No. 05359-3-2017 and payments on the account of income tax. In principle, we recall that on October 30, 2015, through the Official Gazette "El Peruano", the Cassation relinquished in file No. 4392-2013 (hereinafter "the Cassation"), issued by the Chamber Of Constitutional and Social Right of the Supreme Court of Justice of the Republic. This pronouncement generated much controversy about the legal nature and essence of the tax advances, specifically, the payment on account of Income Tax (IR).