Aplicación de la facultad resolutiva en los procesos reconocidos de la devolución de IVA

Abstract

This research analyzes the impact of the partial denial of the Value Added Tax (VAT) refund by the Internal Revenue Service (SRI) to the exporting company Neo South NeoSouth S.A., dedicated to the trade and export of bananas. The problem addressed is based on three resolutions issued by the SRI, which generated an unrecognized difference of $5,616.35, which compromises the company's financial operations. Based on this case, the overall objective of the research is to design a formal appeal mechanism that allows Neo South NeoSouth S.A. to recover the unrefunded amounts, thus strengthening its financial sustainability. Regarding the methodology, a qualitative approach is adopted with a case study design and descriptive research. Direct observation and documentary analysis were applied as techniques, using the observation guide and the documentary review guide as instruments. The analysis revealed irregularities in the SRI's decisions, particularly the lack of solid legal grounds, the discretionary application of the proportionality criterion, and the unjustified rejection of valid documents. These findings technically support the filing of a formal complaint using the appeal model presented in this paper, which can be replicated by other companies facing similar conditions. The conclusions determine that the developed appeal format stands as a strategic tool for the SRI to reintegrate economic values, which directly strengthens the competitiveness of this exporting company.