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IMPUESTO AL VALOR AGREGADO

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IMPUESTO AL VALOR AGREGADO

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RECONOCER DE QUE MANERA SE APLICA ESTE IMPUESTO

Created by

Zulema Aldeán
Zulema Aldeán
Ecuador

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IMPUESTO AL VALOR AGREGADO
 

IMPUESTO AL VALOR AGREGADOOnline version

RECONOCER DE QUE MANERA SE APLICA ESTE IMPUESTO

by Zulema Aldeán
1

GRAVA AL VALOR DE LA TRANSFERENCIA DE DOMINIO O A LA IMPORTACIÓN DE BIENES MUEBLES DE NATURALEZA CORPORAL. EN TODAS SUS ETAPAS DE COMERCIALIZACIÓM

2

LA BASE IMPONIBLE SERÁ EL VALOR DE LOS BIENES, EL CUAL SE DETERMINARÁ EN RELACIÓN A LOS PRECIOS DE MERCADO

3

SI LOS BIENES QUE SE TRANSFIEREN O LOS SERVICIOS QUE SE PRESTEN ESTÁN GRAVADOS CON EL 12 % LA DECLARACIÓN SERÁ

4

SI EL NOVENO DÍGITO DEL RUC ES 7 Y SU DECLARACIÓN ES MENSUAL LA FECHA MÁXIMA DE PAGO ES

5

LAS ADJUDICACIONES POR HERENCIA O POR LIQUIDACIÓN DE SOCIEDADES, INCLUSIVE DE LA SOCIEDAD CONYUGAL ES CONSIDERADA

6

LAS PERSONAS NATURALES Y LAS SOCIEDADES QUE HABITUALMENTE EFECTÚAN TRANSFERENCIAS DE BIENES GRAVADOS CON UNA TARIFA SON SUJETOS PASIVOS EN CALIDAD DE

7

CUANDO EL IVA EN COMPRAS ES MAYOR QUE EL IVA EN VENTAS TENEMOS:

8

LOS AGENTES QUE PRESENTAN MENSUALMENTE LAS DECLARACIONES DE LAS RETENCIONES EN LA FORMA Y DETALLE QUE PIDE EL SERVICIO DE RENTAS INTERNAS SON.