Anticipo del impuesto a la renta como una presunción legal en el régimen tributario Ecuatoriano

Abstract

The advance income tax is a major issue at the present time, starting from the fact that it is a situation that identifies tax obligation, so it is of great importance to identify the concerning element pointed quantification of the tax. Taking into account several criteria to tell the advance income tax primarily as security for an obligation that must be met after which is totally illogical., so too have it as legal fiction, considering this states that it would be to pretend something false, something that is not true, since it is income tax or apparent., as legal presumption, the approach we take as a base and central studio is admitted as legal presumption that a fact on which legal effects are performed, starting from another fact or base with certainty, especially as proved by which allow taxpayers to the evidentiary action “This legal presumption should be taken into account besides some principles among the most important are the equal, escalation, generality, legality, justice, economic capacity and taxable capacity”. In the Ecuadorian tax regime in the Art. - 76 is indicated ways of establishing the advance to income tax.