Retención en la fuente de impuesto a la renta de la compañía Nora Muñoz Ponce Cía. Ltda. período 2018.

Abstract

The Ecuadorian tax system has presented several reforms since its creation with the purpose of improving its administration. In Ecuador most commercial companies comply with the tax obligation in a timely manner, since they are aware that this ensures their permanence in the market avoiding any penalty. The main objective of this paper is to explain by means of examples the application of the current percentages of withholdings in the source of the income tax used by the Nora Muñoz Ponce Cía Company. Ltda. The information collected is of a documentary type obtained from scientific articles, web sites and primary sources, such as the Company's daily book. The first results obtained show that the retention percentages at source of the income tax plus employees by the company are 1% (312) which corresponds to the retention in acquisition of goods, 2% (344) provision of services in those that predominate the manpower and 10% (303) professional fees and other payments related to the professional title.