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- Title
PLAZO DE PRESCRIPCIÓN DE LA ACCIÓN PARA SOLICITAR LA DEVOLUCIÓN DE LO DEBIDAMENTE PAGADO EN ECUADOR.
- Authors
Tello Yandún, Henry Patricio; Morocho Macas, Ángel Aurelio; Bonilla Carchi, Sonia Marlene
- Abstract
The tax stander establishes only the term of prescription for the refund request of the improperly paid, being necessary to determine the deadlines for the prescription for refund request of VAT. The objective of this study is to determine the period of time to request about the improperly paid, carrying out a critical analysis of the Ecuadorian tax regulations and the pronouncements of the competent authority, the analogy being an admissible procedure to fill the voids of the law. As such, it is concluded that the period of the refunded duly paid prescribed in 5 years.
- Publication
3C Empresa, 2018, Vol 7, Issue 1, p1
- ISSN
2254-3376
- Publication type
Article
- DOI
10.17993/3cemp.2018.070133.1-11