Ventajas y desventajas de la asignación a los catastros de agentes de retención del régimen impositivo, mediante la resolución No. NAC-DGERCGC20-00000057, para microempresas dedicadas a la creación y colocación de anuncios de publicidad al aire libre en: carteles, tableros, boletines y carteleras, en el distrito metropolitano de Quito (DMQ) del periodo 2020-2021

Abstract

This research paper is based on identifying the advantages and disadvantages of the qualification given through Resolution No. NAC-DGERCGC20-00000057 that microenterprises dedicated to the creation and placement of outdoor advertising ads have, in addition to which it is announced what economic effects caused by complying with the obligations that entails the designation of Withholding Agents for the fiscal year 2020. The objective was to determine the impact that these microenterprises had when they were designated as Retention Agents, the legal and tax regulations were studied in conjunction with the field research, carried out with surveys of the sample obtained from several microenterprises belonging to this particular group focusing on the Metropolitan District of Quito (DMQ). At the end of the investigation it was evident the impact that this important sector of advertising had, since due to the ignorance of taxpayers about this designation of Withholding Agents the economic and tax impacts in fiscal year 2020 are relevant.