Abstract

LUCIO, Cristhian Carrera  and  VAREA, Juan Gabriel Reyes. THE PATRIMONIAL DECLARATION IN ECUADOR: EFFECTS DERIVED FROM PARTIALLY COMPLYING WITH THE DUTY TO PRESENT IT. Iuris Dictio [online]. 2020, n.26, pp.69-77. ISSN 2528-7834.  https://doi.org/10.18272/iu.v26i26.1845.

This article analyzes the patrimonial declaration, as a tax obligation in Ecuador. Explains its origin, nature, characteristics, sanctions derived from non-complying, and postulates the existing problem in case a person wants to rectify the criteria with which he made his asset declaration before the Internal Revenue Service in previous years, or decides to start complying with its filing that was previously omitted. Finally, it proposes an alternative so that the Ecuadorian tax administration can obtain accurate information from its taxpayers in order to maintain a reliable database for the exchange of information with other legislation.

Keywords : Patrimonial declaration; Patrimony; Exchange of Tax Information.

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