PRINCIPALES DEBILIDADES DEL PROCESO DE DEVOLUCIÓN DE IVA EN SECTOR PERSONAS DE TERCERA EDAD Y PROPUESTAS DE MEJORA

Abstract

The refund of Value Added Tax (VAT) in Ecuador, is a tax law that began in 1999 according indicating Article 69 -A incorporated in Ecuadorian Tax Law by Law No. 99-24 published in the Supplement to Official Gazette No. 181 of 30 April 1999. Currently , there are 13 economic sectors has straight to return VAT for their local purchases and imports ( LRTI , Chapter IV ) and in some cases in special laws; therefore, each sector has a VAT refund procedure each server Department 's Tax Returns of Internal Income Service SRI must know and apply . Of the many sectors that benefit from the right to the refund of VAT, this study will cover only the Older Persons considered a very sensitive sector that daily, only Guayaquil receives 550 applications, between Garzota and Barrio del Centenario Agencies, a sector that is expected to identify potential risks of tax fraud which could arise due to weaknesses or omissions that are determined in the tax regulations and refund procedures are handled by so in the end the inclusion of requirements that could optimize the integral control VAT refund is proposed. Keywords : VAT, VAT Return, Annex Transactional Simplified