Declaraciones de impuestos y porcentajes de retención bajo el régimen Rimpe emprendedores en el Ecuador.

Abstract

The tax regulations of Ecuador provide the necessary guidelines for the fulfillment of tax obligations according to the economic activity carried out by the taxpayer, being the Value Added Tax and the Income Tax the two most representative collection taxes to finance the national budget of the For this reason, the objective is to determine, through a practical case, the modality and presentation of the VAT and IR declarations of the entrepreneurial RIMPE taxpayers, applying the withholding percentages of this regime in accordance with the current regulations, with the in order to avoid incurring fines and penalties for late declarations or for breach of their responsibilities. Through the methodology used, it was possible to carry out a detailed analysis on the subject under study, allowing a clear and concrete conception based on magazines, regulations and other scientific articles, which allowed to show that the taxpayer has fulfilled its tax obligations in the deadlines and guidelines established in the tax regulations, cooperating in the construction of a fair tax system in Ecuador.