La aplicación de la facultad sancionadora por la administración tributaria en la presentación de la declaración patrimonial para personas naturales

The primary goal of this degree project is to demonstrate a lack of motivation based on sanctioning resolutions issued by the Tax Administration based on what the Specialized Chamber of Tax Litigation of the National Court of Justice has determined. The annex to the tax return is a taxpayer obligati...

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Dettagli Bibliografici
Autore principale: Silva Calvopiña, Pamela Stefanny (author)
Natura: other
Pubblicazione: 2022
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Accesso online:http://repositorio.iaen.edu.ec/handle/24000/6570
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Riassunto:The primary goal of this degree project is to demonstrate a lack of motivation based on sanctioning resolutions issued by the Tax Administration based on what the Specialized Chamber of Tax Litigation of the National Court of Justice has determined. The annex to the tax return is a taxpayer obligation if it meets the legal requirements: twenty basic fractions deducted from income tax. As a result, because it is an obligation, it must be filed within a certain time frame. In accordance with the Instructions for the Application of the Act, noncompliance or late compliance results in the initiation of an administrative sanctioning procedure, the outcome of which is the determination of a violation and the imposition of a pecuniary sanction.