Interoperabilidad de la Superintendencia de Compañías Valores y Seguros, y, el Servicio de Rentas Internas: Análisis desde el objeto social de la SAS

The present investigation related to the interoperability between the Superintendency of Companies, Securities and Insurance (SuperCias) and the Internal Revenue Service (SRI) in relation to Simplified Joint Stock Companies (SAS) in Ecuador has revealed the relevance of coordination effective between these entities to facilitate the creation and operation of these companies in Zamora Chinchipe province. Through a detailed analysis, it has been shown that, although SAS represent an attractive option for entrepreneurs due to their flexibility and agility in constitution, there are significant challenges, there is a specific legal problem that is being discussed in relation to SAS. in Zamora Chinchipe and is the difficulty that users face when trying to obtain the Single Taxpayer Registry (RUC) through the SuperCias portal in Zamora Chinchipe. The results of the research indicate that SuperCias has made efforts to promote the advantages of SAS. However, the discrepancy in the interpretation of this corporate purpose by the SRI has generated confusion and difficulties in the process for obtaining the RUC. This lack of alignment between the two institutions can discourage the creation of new companies, thus limiting the potential for economic development in provinces such as Zamora Chinchipe, where small and medium-sized companies predominate. The research has also highlighted the importance of implementing more robust interoperability mechanisms between SuperCias and the SRI. The creation of an integrated digital platform that facilitates the exchange of information and the automation of processes has been proposed, which could speed up the constitution and registration of SAS.

• מחבר ראשי: Bravo Romero, Yadira Esperanza (author)
• פורמט: bachelorThesis
• שפה: spa
• יצא לאור: 2024
• נושאים: DERECHO; SERVICIOS DE RENTAS INTERNAS; SAS; SEGUROS
• גישה מקוונת: https://dspace.unl.edu.ec/jspui/handle/123456789/30795