Impacto de la aplicación de la NIC12 en la finca "El Tamarindo" de la ciudad de Machala periodo 2019-2020.

Abstract

In our country, all people carry out different economic activities where they hope to generate profits or profits, and in which a tax must be paid to the state for said profits that have been generated, which is why the Internal Revenue System (SRI) it is the entity that is in charge of collecting; since in this way the State will be able to fulfill its established objectives.The Income Tax is the tax that must be paid for the profits that have been generated by an economic activity, within our country, as there are temporary changes, the NIC must be applied in which a comparison between the other laws must be established, regulations and standards according to this tax. It is important to emphasize that in the banana sector there is the greatest risk of evading this tax due to its informality at the time of making the corresponding tax declarations. It is therefore that the main objective of this research work is to know the impact that it entails when applying the International Accounting Standard 12 for SMEs in the El Tamarindo Farm, through the review of cases, to clarify results information.