iva naturales no obligados
TRANSCRIPT
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UNIDAD 4
IMPUESTO AL VALOR AGREGADO
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Art. 52 LORTI
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LORTI
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LORTI *Mandato Constituyente No. 16
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LORTI
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Decreto Ejecutivo 1232
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LORTI
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LORTI
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LORTI
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LORTI y
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.
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Crédito Tributario Total Comercialización Bienes / Servicios (IVA 12%)
Prestación de Servicios
Producción
Crédito Tributario Parcial Comercialización Bienes / Servicios (IVA 12% , 0% y sector público)
Prestación de Servicios
Producción
Crédito Tributario Cero Comercialización Bienes / Servicios (IVA 0%)
Prestación de Servicios
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Tienen derecho a crédito tributario en las compras de bienes
y servicios, los sujetos pasivos que se dediquen a la
transferencia de bienes y prestación de servicios a las
instituciones del Estado y empresas públicas que perciben
ingresos exentos.
Para tener derecho al crédito tributario el valor del impuesto
deberá constar por separado.
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VENTAS 12% + EXPORTACIONES + VENTAS DIRECTAS A EXPORTADORES + VENTAS SECTOR PÚBLICO
TOTAL DE LAS VENTAS
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