Elaboración de un modelo de gestión de prácticas para la agilitación de la devolución del impuesto a la renta de personas juridicas aplicado al departamento de reclamos del Servicio de Rentas Internas Dirección Regional Austro

Abstract

officers making the administrative decision, which accepts or otherwise denying the petitions of the taxpayer. From the data provided by the IRS to year 2013, requests for refund of income tax of The current tax law in Ecuador considers the possibility of recognizing the return to taxpayers for overpayments and excess income tax. The Austro regional apply those rules through the Claims department, which has fifteen legal persons are attended by an estimated eighty days time. For which the SWOT analysis for purposes of establishing the strategies to develop a new management model proposed was considered. The above analysis it was stated that the strengths of the department are; knowledge of staff, defining processes, while weaknesses are assigning function outside the operating loads analysis, opportunities are part of the information rests on other public entities and threats are inter ignorance process. The model proposed management alternatives presented as better communication with the taxpayer and a restructuring of the department for which we have considered the implementation of an instructional return a request template, issuing messages taxpayer information and the restructuring of department. Indicators for monitoring compliance with the above activities, seeking a response time of thirty five days and 100% of process knowledge.