Análisis de la Ley Orgánica de simplificación y progresividad tributaria registro oficial N° 111; artículo 9 distribución de dividendos o utilidades en el grupo de ventas al por mayor de productos farmacéuticos (G4649.22) en la ciudad de Quito, Av. Amazonas en el año 2020

Abstract

In this research study, the modifications of the distribution of dividends in Ecuador in the year 2020, in the group of wholesale and minor sales of pharmaceutical products, were analyzed and examined, since December 2019 the new Law Organic Simplicity and Tax Progressivity was implemented. The purpose is to know what exceptions have been implemented, what are the applicable withholding percentages, who are the effective beneficiaries, and check out at the likely problems that shareholders may face, as final beneficiaries of profits, such as double taxation, untimely presentation of the Annex of Shareholders, Participants and Partners (APS) and if there is a correct application and socialization of the Law. The methodology to validate this research is based on the analysis of the reforms for the payment of dividends and the formulation of a survey to find out how these reforms replace companies.