ERROR INTERPRETATIVO EN APLICACIÓN DEL DECRETO 1232 Y ARTICULO 55 DE LEY DE REGIMEN TRIBUTARIO

Abstract

The purpose of this research work is to demonstrate the existing interpretative mistake between article 55 fourth and fifth paragraph of the Organic Law of the Internal Tax Regime (LORTI) and Decree No. 1232, by the National Customs Services of Ecuador workers referring to VAT exemption rate to the products detailed in both regulations. To comply with the objective, it is necessary to conduct a study under the qualitative methodology with bibliographies, judgement and direct analysis of current regulations of Ecuadorian legislation. However, after analyzing the purpose of the law and the decree, we could determine that the problem is not focused on a mistyping of the LORTI or Decree but on the wrong motivation given by the General Director of the SENAE on the Resolution 583 “Customs Control Procedure”. Created with the purpose of stablishes the mechanism to be used on the implementation of VAT exemption on products the normative aforementioned have. We conclude that, in order to avoid repeated wrong interpretation and affect to importers, SENAE shall made an upgrade of the Resolution 563. In addition, people who were affected by the erroneous interpretation could present a constitutional action for violating the right of legal security.