Motivación en las sentencias emitidas por los jueces de primer nivel en Ecuador

Abstract

Abstract:This research paper was conducted to analyze the impact of the tax-determining authority on the income tax capacity of the company BOLDOM INTERNACIONAL COMERCIALIZADORA DE METALES PRECIOSOS S.A. The tax-determining authority is regulated by the Internal Tax Regime Law, the Tax Code, and various regulations and resolutions issued to ensure that the rights of taxpayers are not violated when exercising this authority. In addition, an analysis was conducted of the ruling of the District Tax Litigation Court in the lawsuit against the IRS for issuing an income tax assessment certificate without the proper signature of responsibility. The validity of the administrative act is examined, emphasizing the importance of the signature of responsibility as a requirement for validity. The decision focuses on the effectiveness of the administrative act and its dependence on proper notification, concluding that the lack of a signature invalidates the document. This analysis contributes to an understanding of the formal requirements for tax assessment acts.