Translated from Spanish to English - www.onlinedoctranslator.com
Income tax
Natural people
TAX MANAGEMENT
Echo.Gonzalo Vaca, M.Sc.
, Definition
The IR is considered as a Direct
For the natural person the IR is a
Tax; that is, it falls directly on the
tax progressive, because
natural person who generates
elderly higher profit generated
income within a year.
will be the rate associated with the tax.
The declaration of the Income
Individuals will file an annual
Tax for Natural Persons is made
Income Tax return when their
the year after the generation of
income, in the month of March gross income for the previous
according to the 9th digit of the year exceeds FBDIR.
RUC.
TO GOIncome tax
, Income Tax Declaration
Person Natural
Form 102 in
forced a Wear
line
Accounting
Declaration of
Natural people
Natural Person No
Form 102 in
Forced to Carry
line
Accounting
, Total revenue
RDEP: salaries, overtime,
commissions, bonuses, utilities,
Taxed Income Income that pays taxes etc.
Business Act: sales
products and/or service offer
Ecuadorian Source Income
It is not considered for taxing RDEP: 13th salary, 14th salary,
Income exempt
income reserve funds, per diem
Total revenue
Income received in tax havens
Taxed Income or in lower tax jurisdictions
Foreign Source Income
Income received neither in tax
Income exempt havens nor jurisdictions with
lower taxation.
Income tax
Natural people
TAX MANAGEMENT
Echo.Gonzalo Vaca, M.Sc.
, Definition
The IR is considered as a Direct
For the natural person the IR is a
Tax; that is, it falls directly on the
tax progressive, because
natural person who generates
elderly higher profit generated
income within a year.
will be the rate associated with the tax.
The declaration of the Income
Individuals will file an annual
Tax for Natural Persons is made
Income Tax return when their
the year after the generation of
income, in the month of March gross income for the previous
according to the 9th digit of the year exceeds FBDIR.
RUC.
TO GOIncome tax
, Income Tax Declaration
Person Natural
Form 102 in
forced a Wear
line
Accounting
Declaration of
Natural people
Natural Person No
Form 102 in
Forced to Carry
line
Accounting
, Total revenue
RDEP: salaries, overtime,
commissions, bonuses, utilities,
Taxed Income Income that pays taxes etc.
Business Act: sales
products and/or service offer
Ecuadorian Source Income
It is not considered for taxing RDEP: 13th salary, 14th salary,
Income exempt
income reserve funds, per diem
Total revenue
Income received in tax havens
Taxed Income or in lower tax jurisdictions
Foreign Source Income
Income received neither in tax
Income exempt havens nor jurisdictions with
lower taxation.
