Taxpayer Guidelines for the Tax Administration
Guidelines for Taxpayers in Ecuador
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Taxpayers in Ecuador show little interest in certain aspects, especially in the tax and accounting areas, resulting in the omission to comply with their formal duties, in addition to making inaccurate tax declarations. The Tax Administration, having powers, attributions and obligations over the determination, collection and control of internal taxes, will determine a subsequent tax with the imposition of sanctions, through credit titles, in respect of which there are stages of discussion in the administrative venue and collection by means of coercive collection. In view of this sanctioning tax...
Taxpayers in Ecuador show little interest in certain aspects, especially in the tax and accounting areas, resulting in the omission to comply with their formal duties, in addition to making inaccurate tax declarations. The Tax Administration, having powers, attributions and obligations over the determination, collection and control of internal taxes, will determine a subsequent tax with the imposition of sanctions, through credit titles, in respect of which there are stages of discussion in the administrative venue and collection by means of coercive collection. In view of this sanctioning taxation power of the State, the law acquires importance in the relations with the tax administrations in Ecuador as an instrument of balance in the relations between the Treasury and the taxpayer. It is therefore necessary to define not only the taxes, but also the right of taxpayers and responsible parties in their relations with the tax administrations in Ecuador and the due process in the powers of the Tax Administrations.
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