Aplicación del impuesto a la salida de divisas como crédito tributario.

Abstract

This research analyzes the feasibility of correcting income tax returns in order to comply with the article not numbered after art. 162 of the Ley Reformatoria para la Equidad Tributaria en el Ecuador (LRETE), and art. 21 of the Reglamento para la aplicación del Impuesto a la Salida de Divisas (RAISD) The paper is divided into two chapters. The first one is composed of the following subtopics: general information on income tax and foreign currency outflow tax; analysis of the accounting and legal rules that encourage and allow taxpayers to make errors in their tax returns; and a brief analysis of Circular No. NAC-DGECCGC18-00000006, and the way in which it is issued exceeds the regulatory power of the Tax Administration. In the second chapter, there is an analysis of the problem of whether the tax regulations in force allow the possibility of correcting income tax returns between the application of the tax credit for the tax on the outflow of foreign currency granted by the same law.