Naturaleza Jurídica de los representantes legales y su efecto ante el IESS y el SRI.

Abstract

In the Ecuadorian Society System, it is established in several doctrines that the Legal Representatives have the character of agents for the execution of the role they perform in the administration of their functions within the company. Therefore the difference is established in the workers who are performing their functions under a dependency role and which are governed by the Labor Code and in this sense it is established that the Administrators are governed by a stipulated civil contract. While it is true that administrators are under a provision of service because of their status as agent; and with what the tax codification establishes in which every natural person who produces a tax, in this sense, the company acts as an agent of the administrators, withholding the VAT for compliance with said tax obligation. And in the case of the Ecuadorian Social Security Institute, what this institution has treated with the issuance of the Memorandum No. IEES - DNAC-2017-0858-M, issued on August 31, 2017, is to cover the legal vacuum so that the companies do not evade the obligation of the fundamental right.