Caracterización de las sanciones e intereses tributarios de las personas naturales no obligadas a llevar contabilidad en la zona 7 provincia de Loja. caso de estudio cantón Loja, en el periodo 2015 – 2016.

Abstract

The present investigation has as principal aim characterize the sanctions and tributary interests of the natural persons not obliged to take accounting in the canton Loja, with the intention of knowing and analyzing the type of sanctions that the tributary administration has imposed on the contributors in the period 2015 - 2016. Nevertheless in spite of the management that the SRI realizes of reporting and directing the contributors in his tax debts, across technological tools, there was demonstrated that there exists an important number of contributors not obliged to take accounting that they are sanctioned by fines and interests. The present work is a descriptive study in which the income tax return is evaluated and analyzes by means of the forms 102A, 104A, and the form 106 that it serves to realize multiple payments; with the purpose of examining the sanctions and interests. One concludes that the sanctions most applied in the contributors not obliged to take accounting of the canton Loja are for the late presentation of the value-added tax.