Efectos de la resolución INPAI-2020-00002712, referente a la suspensión de los plazos y términos de todos los procesos administrativos, coactivos, tributarios y de prescripción de la acción de cobro, en las compañías de transporte de carga mixta ubicadas en el cantón Mejía por la emergencia sanitaria en el periodo 2020.

Abstract

The present investigation analyzes the “ effects of resolution No. SCVS-INPAI-0002712, concerning the suspension of the terms and policies of all the administrative, cooperative, tax and prescription processes of the collection action, in the mixed cargo transport companies located in the Mejía town due tothe sanitary emergency during 2020 period”. A study to a large group of Mixed transport companies (heavy load/light load) was used, in Mejía town, in order to get more concise and accurate information on how these companies are identified themselves and what the steps for their implementation were. The transport sector was one of the most affected by the pandemic COVID19, since it could not reactivate and work normally as a consequence of this evento, alternate means were taken with extensions in all the processes and a refinancing in financial institutions, these bedts were deferred, and interest is charged by applying additional payments at the end of the original plan. We Will analyze the impact that this resolution had on the companies mentioned above and how this was applied in the different departaments for giving a solution so that their activities are being resumed as usual. In this article, a formal study with a broad investigation with a focuson where characterization and criteria applied by companies is used. The results obtained allow us to recognize whether these companies are governed by current regulations after the health emergency policies. In the end, it will be identified whether the above resolution was favorable and adaptable for each of the companies, and if this realives the costs and expenses inherent in the transport favoring economically this sector, or this helps