Impactos financieros originados de la declaración del impuesto a la renta bajo el nuevo escenario del régimen impositivo para microempresas considerado en la ley de simplificación y progresividad tributaria en la empresa Lavanderías Norte S.A. para el período fiscal 2020

Abstract

The current research work has as a common thread of its study the tax link between the State and Society, called under the words of public management as "SOCIAL COHESION", which is shown from the current tax perspective, that is, from the beginning of the Servicio de Rentas Internas (SRI), as a control entity for taxes in Ecuador.

This Organization determines the guidelines for taxpayers to comply with their formal duties, one of these, the declaration and payment of taxes. Among these, the INCOME TAX stands out for its impact; considered, only as the sum of all your income minus your costs and expenses at the end of the year; and this result multiplied by the tax rate for the General Regime that is 25% and Microenterprise Regime of 22%.

At present it is understood that this tax, in addition to complying with it globally, that is, under the General Tax Regime; it can be done under the so-called “RÉGIMEN DE MICROEMPRESAS”, which has its birth with the “Ley de Simplificación y Progresividad Tributaria”, established in the Supplement to the Official Registry No. 111 of December 31, 2019.

The case study is aimed at verifying and verifying the financial impact of the adoption of this regime; since it does not consider the deduction of expenses attributable to the generation of income, as part of the calculation to determine the taxable base. The study is carried out on the Lavanderías Norte S.A. Company within the fiscal year 2020, when carrying out the analysis on the Statement of Financial Situation and the Statement of Integral Income of the aforementioned financial year. The effect is evident in the monetary expenditure made by the company even when having economic losses and a level of sales in decline, produced not only by being considered a sumptuary service, but also by the impact produced by the pandemic called COVID-19, so, despite interpreting a non-payment of taxes, this was done by the incorporation of the new regime.