Análisis de leyes y documentos no contemplados en el copci para la liberación de impuestos al importar.

Abstract

The taxes exception is a process where natural or legal persons are involved that for some condition have tax preferences, generally these preferences are in favor of growth, development or support to the sector in question, in this case with the import of ware . It can be said that it is a benefit for people who have businesses, micro-businesses or companies, and they have the need to buy machinery or ware that they cannot find in the local market and require in order to expand, improve their production or optimize their processes. Therefore, the taxes exemption is an addition to economic and industrial development. That is why the objective of the work is to analyze the laws and documents not contemplated in the CÓDIGO ORGÁNICO DE PRODUCCIÓN, COMERCIO E INVERSIONES (COPCI) for the exception when importing. Through bibliographic research and search in primary and secondary sources, the information collected will be analyzed.