Factores de ajuste de determinación de impuesto a la renta y su impacto en los procesos determinativos en el año 2019

Abstract

The current tax regulations in Ecuador established since 2016 the application of adjustment factors in the Income Tax determination processes through communications of differences and payment settlements, without considering the possibility of including their use in the tax determinations made. to taxpayers in intensive processes initiated with determination orders. The present investigative work was carried out considering this last group of taxpayers who have been relegated by the Tax Administration, and on which a tax base higher than that which would have resulted with the application of adjustment factors has been determined. The methodology used for this research on determinative acts and their factors is explanatory and descriptive since each of the resolutions issued by the Tax Administration and the proposed reforms are detailed. The calculation of income tax in a company was compared through the settlement of payments and an act of determination. The results suggest that under the application of the adjustment factors the tax burden is 5.65%, while with the direct determination in the tax audit the tax burden is 6.41%.