La facilidad de pago como una forma de cancelación de las obligaciones tributarias.

Abstract

Taxes are obligations to which the natural persons and companies of a country are subject. The collection of these funds are used by the national government for their current expenses and investment of the different productive sectors that make up the economy of a nation covering the needs of the state. However, there are companies that seek to reduce the payment of their taxes for what they usually carry out evasive activities such as the presentation of invoices of ghost companies increasing their purchases to reduce profits and thus cancel less taxes. Given this situation, the tax administration has implemented greater controls to reduce tax evasion as well as undertake programs to increase the tax culture to raise taxpayers' awareness of the timely payment of their tax obligations. The general objective of this work is to apply a payment facility as a form of cancellation of tax obligations. For the development of the work the descriptive method of the transversal type was used, accessing bibliographical sources that allow to expose a practical example on the way in which the taxpayer can access payment facilities for the cancellation of the differences detected in the payment of his taxes and In this way, comply with what is established by the SRI regulatory body. In this way, the ease of payment becomes a viable alternative for companies to cancel their tax obligations when differences have been detected, using mechanisms that will not influence their financial activities.