Efecto financiero del cumplimiento de la resolución No. Nac-dgercgc17-00000295 referente al punto de emisión en el sector de transporte pesado, ubicada en la zona Sur del Distrito Metropolitano de Quito, en el año 2021.

Abstract

This study deepens the analysis of the financial effects of the operators that were obtained during the year 2021, taking into account the payment of income tax that was made in the heavy transport sector in the city of Quito, which are under the control of the Internal Revenue Service and the Superintendency of Companies. In addition to providing valid information with which legal representatives and partners can have a guide on how to request and issue the point of issue. This academic article tries to know the effects that there were with this new resolution NO. NACDGERCGC17-00000295, where we take into account the most important points of the general rule for operators in the heavy transport sector or that exercise commercial activities except taxis, in order to know what benefits the operators had after said application, using the deductive method since the general idea that relates to the talks made with the different partners was based and legal representatives, which allowed us to know that they are currently up to date with the resolution of the issue point and handle it in a better way.