Efectos de la resolución NAC-DGERCGC19-00000022 del Servicio de Rentas Internas referente al tipo impositivo efectivo (TIE) del ejercicio fiscal 2019 en sociedades dedicadas a las actividades de construcción en el sector Iñaquito del Distrito Metropolitano de Quito.

Abstract

This academic article is framed in the exhibition and analysis of the benefits of the return of income tax for the calculation of (TIE) that was implemented by the internal revenue service in 2019, and its effects on companies whose economic activity is construction focusing on the Iñaquito sector of the Metropolitan District of Quito. The theory that refers to the NAC-DGERCG019-0000022 regulation returns the income tax advance, since its application in Ecuador, where diagnosis and compliance with the reform is diagnosed and verified, is presented of recovery of the payment of the advance of the income tax with fiscal charge to the year 2018. Subsequently, the tax effects presented by the construction companies are presented, information obtained from primary sources through the application of surveys to a population sample of 25 companies calculated in based on the statistical technique and, finally, the results are disclosed, as well as the effects when applying the calculation of (TIE) for the return of the income tax advance, where the companies are small consortia that do not have the need to Apply tax reform.