Devolución del impuesto al valor agregado (IVA) del sector público Gobierno Autónomo Descentralizado Parroquial Rural de Paccha 2012

Abstract

This research is applied to the Gobierno Autónomo Descentralizado Parroquial Rural de Paccha, intends to show the process to be undertaken by public sector institutions , in particular the Government Autonomous Decentralized (GAD ) for Refund of Value Added Tax, so automatically or by physical submission of documents in the windows of the Internal Revenue Service

The rate of VAT paid by public sector institutions in the procurement of goods and / or services changed from 0 % to 12 % as of October 31, 2009, that arose from the need for the State to carry out checks at different level government and its suppliers.

The State must return the values of the VAT paid to public sector institutions to be for investment and improving the quality of life of the community.

It is necessary to know the rules regarding the refund of VAT Public Sector and regulations governing the Government Autonomous Decentralized (GAD) to clearly understand the concepts, requirements and procedures.

In the unnumbered item, then the Article 73 of the Internal Tax Regime Law (LORTI), institutions can make an IVA refund, among which are the Autonomous Decentralized Governments are detailed.