Reforma al numeral 2 del inciso final del literal b) de la Ley Orgánica de Régimen Tributario Interno, en relación a la ampliación de la exoneración del anticipo del impuesto a la renta para toda inversión nueva
The last paragraph of clause literal b) 2 of Article 41 of the Organic Law on Internal Tax Regime establishes that new investments recognized under the Production Code are exempt for 5 years of the advance payment of income tax. However, existing companies, new investment and if they wish to avail t...
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| Format: | bachelorThesis |
| Idioma: | spa |
| Publicat: |
2015
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| Matèries: | |
| Accés en línia: | http://dspace.unl.edu.ec/jspui/handle/123456789/8544 |
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Afegir etiqueta | Sumari: | The last paragraph of clause literal b) 2 of Article 41 of the Organic Law on Internal Tax Regime establishes that new investments recognized under the Production Code are exempt for 5 years of the advance payment of income tax. However, existing companies, new investment and if they wish to avail this benefit must be registered in the Production Sector Council and as required by Article 25 of the Production Code, which is set the parameters to be investors to meet their investments are treated as new. The payment of income tax becomes a minimum tax as a tax benefit for the declaration of income tax, for what all companies 3should pay a minimum tax for services from the state. But it is the case that the final paragraph of section literal b) 2 of Article 41 of the Organic Law of the Internal Tax Regime, to waive the payment of income tax for five years for all new investment is a very time short, as a company to be created and installed needs time, and profitability is seen after four or five years, five years for which exemption from payment of income tax, such tax benefit is inequitable by costs and expenses incurred in the stability, productivity and profitability of the new investment. The actual tax benefit established in the last paragraph of clause literal b) 2 of Article 41 of the Organic Law on Internal Taxation, is available for newly incorporated companies are exempt from minimum tax for the first five years of operation because it is not subject to any condition, it is essential that the time period is eight or ten years of exemption from payment of income tax, this allows to fulfill the objectives of the system of production, solidarity and sustainable development, based on the equitable distribution of the benefits of development, of the means of production and the creation of decent and stable job |
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