Análisis de la incidencia de las reformas tributarias, de regulación y control de las organizaciones sociales sin fines de lucro del DM de Quito en el período 2017-2019

Abstract

The activities related to a non-profit Non-Governmental Organization (NGO's) are limited to the fulfillment of a common objective that is the welfare of society in general, in this context it is necessary to know the administrative and tax regulations and identify the reforms that have affected the management of this type of organization in the country. The research exposes the legal and theoretical support on the main constitution criteria, the rights and obligations of NGOs and determines how the level of knowledge of current regulations and compliance with formal duties by those who are at the in front of their management, they have had an impact on the sustainability of this type of organization. In addition, the main causes for which NGOs have lost tax benefits are identified and the tax burden they must bear is evidenced, mainly due to fines and interest for non-compliance with administrative and tax procedures. Regulation and control is not only given by the Internal Revenue Service (SRI) in the tax field but by institutions that ensure the legality of resources, in this case the role of the UAFE and the impact on management are analyzed. of NGOs as a consequence of the provisions on money laundering. In general, the changes introduced in the Internal Tax Regime Law, in the period 2017-2019, do not modify the previous tax regulations related to NGOs, and their tax obligations before the treasury, maintaining both the exemptions and the rules Applicable to this type of institutions, however, the implementation of control regulations has been reflected, and the NGO's must join in order to comply with them.