Tax Update - Tax Reform

The tax update course addresses the most significant changes resulting from the last tax reform in Ecuador. From a theoretical-practical perspective, it seeks to contribute to the professional updating of accountants and the general public.

Analyze the relevant changes with the greatest impact in the national tax practice.

Specific objectives

Study the RIMPE regime and its generalities.

Analyze the income tax in natural persons

Analyze temporary contributions in natural persons

To study the changes in inheritances and legacies.

Methodology

Master class in synchronous virtual mode, with multimedia support and zoom connectivity.

The issues are addressed from the legal, theoretical and practical basis based on current regulations.

Total: 30 hours

         24 synchronous hours

         6 hours of autonomous work

Module I: Simplified tax regime for entrepreneurs and popular businesses

• Simplified tax regime for entrepreneurs and popular businesses (RIMPE)
• Generalities
• Income tax
• Formal Duties
• Value Added Tax
• Reforms in the Value Added Tax (VAT)
• General disposition

Module II: Simplified tax regime for entrepreneurs and popular businesses

INCOME TAX REFORMS FOR NATURAL PERSONS

• Personal expenses
• Income under dependency relationship
• Income tax calculation
• Fifteenth Temporary Provision
• Calculation of IR natural persons with different sources of income

Module III: Simplified tax regime for entrepreneurs and popular businesses

TEMPORARY CONTRIBUTIONS NATURAL PERSONS

• Obliged Taxpayers
• Excluded assets and deductions
• Liability Considerations
• Contribution Fee
• Practical exercise
• Sanctions

INHERITANCE, LEGACY AND DONATIONS

• Legal base
• Changes in the Form of Inheritance, Legacies and Donations

Once the activities have been completed, the participants will receive the approval certificate as long as the participant meets the approval requirements, that is, an evaluation equal to or greater than 70% and a minimum attendance of 80% of the synchronous classes.

Accounting professionals, administrators and the general public.

mgt. Juan Carlos Aguirre Maxi

Single value $ 90,00

All debit and credit cards are accepted.

General Public $ 90,00 Code 1310

Personal UDA $ 90,00 Code 1309

Teaching and Administrative Staff, once you check the "Discount payment role" box when registering online, the automatic discount will be made to the payment role, $45,00 per month in the months of February and March 2022.

UDA students, $ 90,00 will be deducted from the second tuition of the March-July 2022 cycle.

Virtual platform of the University of Azuay

 formacion.continua@uazuay.edu.ec