Declaración patrimonial de las personas naturales y sociedades conyugales y el impacto de la omisión del anexo. Caso práctico

Abstract

Patrimonial Declaration is an annexed to inform the SRI (Internal Revenue Service) on property that have an individual to prevent illicit enrichment, the same that is compared by exchange information especially with financial institutions, municipalities and with the IESS (Social Security Institute). However, there are people who believe that levies a property tax but not, rather what is the generation of penalties for late filing or failure of it.

For its development we start from a deductive method, this is, we going from the general to the particular, to which we apply the interview and survey techniques to confirm the problem that we presents with the lack of understanding for part of taxpayers for proper application and enforcement of the normative.

Research work study centers in the dissemination of the information and lack of understanding that involves the payment of fines that will depend if you are on a voluntary basis, with notification of SRI to make the payment and one where there is judging a tax for part of the Administration whose fines are most claims and those in the case of no show will be on total assets.

We should note that the law is presumed known by everyone and their lack of understanding does not justify the lack of compliance.