Procedimiento para el cálculo del anticipo de impuesto a la renta de una persona natural obligada a llevar contabilidad.

Abstract

The study of this work has as its main subject the procedure for calculating of the advance Mr. Pablo Aguilar Quirola’s income tax, natural person obliged to keep accounts. All societies, undivided inheritances and natural people obliged to keep accounts are in the obligation to perform the calculating of advance and payment of the same, in five equal quotas being these made in july, august, september, october and november of the current year agree with the ninth digit of the RUC to in case of legal person and certificate when it comes to a natural person. To perform this calculation, the items are taken as a reference; total income, total costs and deductible expenses, total assets and net worth, applying the current regulations of the tax system. During the development of this work the current tax law of our country is cited; It contains an easy and understandable exercise and conclusions are drawn so that readers or taxpayers who are still unaware of the tax rules and their application are oriented, for which it will also serve as a guide for other similar investigations.