Controversias entre las leyes tributarias y normativas contable
Fecha
2014-11-07
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
La contabilidad en el Ecuador tradicionalmente se ha aplicado en función de la Ley Orgánica de Régimen Tributario Interno (LORTI), cuerpo legal que regula la determinación y pago, entre otros, de los tributos provenientes de la renta empresarial. Esto es, calculando los ingresos gravables menos los gastos deducibles y considerando otras deducciones que la ley prevé para la determinación de la renta que está sujeta al pago del impuesto.
En lo que se refiere a los gastos deducibles, la ley establece limitaciones para que el contribuyente no se exceda y considere ese importe tope como deducible, como por ejemplo: las depreciaciones de activos fijos no pueden exceder de ciertos porcentajes, las posibles pérdidas para las cuentas incobrables no deben exceder del 1% de la cartera de crédito por cobrar concedidas en el ejercicio, las provisiones para la jubilación patronal solo para los trabajadores que tengan 10 años o más, etc, etc.
Las Normas Internacionales de Información Financiera (NIIF), de aplicación obligatoria en el Ecuador a las
Accounting in Ecuador traditionally has been applied according to the Organic Law of Internal Tax Regime (Lortie) legal body that regulates the determination and payment, inter alia, of the taxes from corporate income. That is, by calculating taxable income less allowable expenses and considering other deductions that the law provides for the determination of income is subject to tax. As regards deductible expenses, the law sets limits to which the taxpayer is not exceeded and consider that amount butt deductible, such as: depreciation of fixed assets can not exceed certain percentages, potential losses for bad debts should not exceed 1% of the loan portfolio receivables granted during the year, provisions for retirement employers only workers with 10 years or more, etc, etc. The International Financial Reporting Standards (IFRS), mandatory in Ecuador to entities controlled by the Superintendency of Companies (SC) lay in his foreword to require in comparable, transparent and high quality financial statements and other financial information to help investors, other participants in various capital markets around the world and other users of financial information make economic decisions
Accounting in Ecuador traditionally has been applied according to the Organic Law of Internal Tax Regime (Lortie) legal body that regulates the determination and payment, inter alia, of the taxes from corporate income. That is, by calculating taxable income less allowable expenses and considering other deductions that the law provides for the determination of income is subject to tax. As regards deductible expenses, the law sets limits to which the taxpayer is not exceeded and consider that amount butt deductible, such as: depreciation of fixed assets can not exceed certain percentages, potential losses for bad debts should not exceed 1% of the loan portfolio receivables granted during the year, provisions for retirement employers only workers with 10 years or more, etc, etc. The International Financial Reporting Standards (IFRS), mandatory in Ecuador to entities controlled by the Superintendency of Companies (SC) lay in his foreword to require in comparable, transparent and high quality financial statements and other financial information to help investors, other participants in various capital markets around the world and other users of financial information make economic decisions
Descripción
Contabilidad Financiera
Palabras clave
IMPUESTO A LA RENTA, CONTRIBUYENTES, TRIBUTACIÓN