Determinación del impuesto al valor agregado sobre la prestación de servicios de plataformas digitales para el efectivo control y recaudación del Servicio de Rentas Internas bajo el principio de eficiencia.

Abstract

Throughout the years, the society has evolutioned, and with it the different business models our country has not been the exception. Nowadays, digital platforms have provided the opportunity to boost the economy. On December 31st, 2019, a new tax law was published, this one is named, Organic Law on Tax Simplification and Progressive Taxation, extending the range of service provision rates taxed under a 12% Value Added Tax. As of today, the Internal Revenue Service has a system that must be updated for the collection and control of this new tax; however, I will demonstrate in this paper the reality of the same situation.