Guía tributaria para Empresas de explotación de materiales pétreos. Caso práctico: "Tapia Saavedra Cía. Ltda."

Abstract

In the small mining Ecuador has had a high profile in recent years, not only by conflicts between companies and groups opposed to this activity because of the environmental damage caused in the majority, but also that contributes to the economic development of the communities in which these are found. It is very important tax duties, taxes and payment of license mainly mining royalties that these companies have with the state through the tax authorities (IRS), Bureau of Mining Regulation and Control and Municipalities. To carry out this work we have ruled in the laws that are in force in our country is mainly Ecuador Constitution, Organic Laws Internal Taxation, Tax Code, Mining Act and their respective regulations. . This guide will provide management knowingly tax and certain procedures related to this topic such as: 1) The requirements that are needed to get the RUC and the duties which taxpayers have to meet. 2) to each of the taxes, their tax bases, forms of calculation and payment periods. 3) Another issue that we have addressed and which is not common in other companies royalties are where we find the treatment to be given to these obligations, as who should be present this information and the institution responsible for this control, the Conservation Patent steps to follow in order to fulfill this obligation. All these topics mentioned above are to facilitate the work of taxpayers and accountants, thus favoring Tax Culture that has taken our country in recent years.