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\put(178.1271,-411.4233){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_29791}Código Clasificación JEL: }
\put(315.1427,-411.4233){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_29791}K34, F53, H26}
\put(125.2989,-452.2234){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Recepción: }
\put(175.006,-452.2234){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}2021-06-07 /}
\put(226.9444,-452.2234){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Aceptación: }
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\put(334.9815,-452.2234){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Publicación:}
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\put(21,-495.4233){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_29791}Citación/como }
\put(99.432,-495.4233){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_29791}citar}
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\put(414.0892,-495.4233){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_29791}A. (2022). Procedimient}
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\put(21,-119.127){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}RESUMEN}
\put(21,-147.9269){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}La presente investigación tiene como objeto establecer }
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\put(493.2501,-329.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}dotar }
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\put(21,-341.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}herramienta a la gestión tributaria para deslindar responsabilidades, evitar duplicaciones y detectar omisiones. }
\put(21,-365.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}La Compañía Libertadores “Libertaxis S.A” }
\put(200.71,-365.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}está ubicada en la provincia de Chimborazo, cantón Riobamba, en la vía a Porlón Km }
\put(21,-377.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}1 y calle}
\put(55.6,-377.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} Córdova, sector Períme}
\put(153.33,-377.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}tro de la Industria, se consigue el reconocimiento }
\put(355.33,-377.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}jurídico }
\put(389.3,-377.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de la Compañía }
\put(455.65,-377.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}fundada el 24 de julio }
\put(21,-389.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(32.86,-389.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}1998, median}
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\put(96.86,-389.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Resolución }
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\put(156.14,-389.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(165.78,-389.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Superintendencia }
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\put(249.48,-389.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Compañías, }
\put(299.4,-389.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}No.- 98.5.1.1.098 y registro }
\put(412.68,-389.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}mercantil }
\put(452.86,-389.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}361}
\put(467.49,-389.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}19 y con }
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\put(79.23,-401.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Libertadores }
\put(132.36,-401.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}“Libertaxis }
\put(179.93,-401.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}S.A”. En el }
\put(228.25,-401.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}año 2003 la }
\put(277.68,-401.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Compañía }
\put(321.38,-401.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Libertadores }
\put(374.5,-401.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}“Libertaxis }
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\put(511.56,-401.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Permiso }
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\put(326.75,-413.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}T}
\put(332.51,-413.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ránsito del Ecuador para el servicio de transporte de }
\put(21,-425.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}pasajeros en taxis con su respectivo }
\put(172.09,-425.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}estacionamiento }
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\put(422.23,-425.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(UNACH) salida }
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\put(436.5099,-437.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}N: }
\put(450.0399,-437.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}2101 }
\put(473.58,-437.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}hasta }
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\put(508.41,-437.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}N. }
\put(521.67,-437.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}2150. }
\put(21,-449.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}En el año 2010 la }
\put(97.44,-449.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Agencia de }
\put(146.82,-449.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}T}
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\put(265.29,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el }
\put(275.29,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Nº }
\put(288.39,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}42 }
\put(301.17,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que }
\put(318.39,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a }
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\put(492.52,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}capitalizar}
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\put(259.02,-473.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}mejo}
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\put(327.19,-473.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}momento }
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\put(21,-521.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}MET}
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\put(449.46,-545.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Académico, }
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\put(77.87,-557.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}científica }
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\put(320.62,-557.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Inter}
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\put(266.96,-569.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}curva }
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\put(396.86,-89.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ejecución }
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\put(362.09,-101.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}le fueron asignadas dependiendo }
\put(499.87,-101.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del tipo de }
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\put(317.26,-113.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Registro Único del Contribuyente }
\put(457.02,-113.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(RUC) emitido }
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\put(21,-125.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}SRI al momento }
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\put(416.64,-125.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de taxis Libertadores }
\put(503.82,-125.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Libertax}
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\put(171.88,-137.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}provincia }
\put(212.21,-137.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(224.22,-137.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Chimborazo }
\put(276.22,-137.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(Ecuador), }
\put(321.27,-137.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}como }
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\put(439.97,-137.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}imagen }
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\put(21,-149.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}obligaciones tributarias.}
\put(21,-185.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Imagen 1. Obligaciones tributarias de Libertaxis S. }
\put(240.74,-185.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A}
\put(247.41,-185.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}    }
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\put(21,-293.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Fuente: Libertaxis S. }
\put(112.67,-293.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A}
\put(21,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Se detallará el procedimiento para el cumplimiento de cada una de las obligaciones detalladas en orden: }
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\put(154.99,-341.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}V}
\put(161.3,-341.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}alor}
\put(178.34,-341.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} }
\put(180.29,-341.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Agr}
\put(196.77,-341.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}egado (IV}
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\put(21,-353.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Según la (LOR}
\put(80.99001,-353.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}TI, }
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\put(201.74,-353.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}I), }
\put(212.87,-353.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Art. 52, Se establece }
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\put(356.96,-353.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}V}
\put(363.08,-353.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}alor }
\put(380.6,-353.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Agregado (IV}
\put(435.15,-353.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A), que }
\put(467.68,-353.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}grava }
\put(492.41,-353.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}al }
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\put(75.25,-365.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de dominio o a la importación }
\put(198.68,-365.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de bienes muebles de naturaleza }
\put(330.57,-365.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}corporal, en todas sus etapas }
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\put(533.22,-365.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}así }
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\put(21,-389.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}condiciones que prevé esta Ley}
\put(145.86,-389.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}.}
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\put(252.7,-413.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}realiza}
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\put(285.08,-413.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(294.7,-413.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Compañía }
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\put(185.52,-425.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}La compañía }
\put(239.03,-425.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}debe emit}
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\put(449.38,-425.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}V}
\put(455.5,-425.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}alor }
\put(472.54,-425.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Agregado del 0\%; }
\put(21,-437.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la facturación es el proceso a través del cual el SRI autoriza la emisión de comprobantes de venta, documentos complementarios }
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\put(21,-449.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}comprobantes }
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\put(21,-461.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}gravadas con tributos. }
\put(21,-485.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}El SRI ha establecido }
\put(110.76,-485.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}un nuevo modelo }
\put(183.36,-485.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de emisión }
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\put(300.89,-485.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}denominado }
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\put(405.18,-485.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}electrónica” }
\put(456.2,-485.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}para reducir costos de }
\put(21,-497.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}emisión, }
\put(58.1,-497.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}permiti}
\put(86.99,-497.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}r el almacenamiento }
\put(171.86,-497.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}seguro de la información }
\put(275.78,-497.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y es una propuesta amigable }
\put(393.73,-497.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}con el ambiente. }
\put(463.33,-497.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(SRI, 2021). Para la }
\put(21,-509.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}declaración }
\put(69.46001,-509.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del IV}
\put(93.32001,-509.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A}
\put(99.99001,-509.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} la (LOR}
\put(134.68,-509.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}TI, }
\put(148.44,-509.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Art. 65, Declaración }
\put(232.19,-509.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del impuest}
\put(278.45,-509.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}o) indica que los sujetos pasivos del IV}
\put(433.19,-509.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A}
\put(439.87,-509.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} declararán }
\put(486.25,-509.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el impuesto de }
\put(21,-521.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}las operaciones que realicen }
\put(137.4,-521.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}mensualmente }
\put(198.03,-521.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}dentro del mes siguiente de realizadas, }
\put(357.1,-521.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}salvo de aquellas por las que hayan concedi}
\put(534.3,-521.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}do }
\put(21,-533.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}plazo de un mes o más para el pago en cuyo caso podrán presentar la declaración }
\put(343.73,-533.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en el mes subsiguiente de realizadas, }
\put(491.98,-533.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en la forma y }
\put(21,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}plazos }
\put(49.03,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que }
\put(65.95,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}se }
\put(76.75999,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}establezcan }
\put(125.32,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en }
\put(137.24,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el }
\put(146.94,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}reglamento. }
\put(196.9,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Los }
\put(214.38,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}sujetos }
\put(244.64,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}pasivos }
\put(277.12,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que }
\put(294.04,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}exclusivamente }
\put(358.72,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}transfieran }
\put(403.41,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}bienes }
\put(431.44,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}o }
\put(438.92,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}presten }
\put(470.28,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}servicios }
\put(508.31,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}gravados }
\put(21,-557.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}con tarif}
\put(54.55,-557.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a cero o no gravados, así como aquellos }
\put(216.06,-557.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que estén sujetos a la retención }
\put(342.4,-557.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}total }
\put(362.63,-557.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del IV}
\put(386.57,-557.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A}
\put(393.24,-557.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} causado, presentarán }
\put(481.39,-557.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}una declaraci}
\put(534.36,-557.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ón }
\put(21,-569.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}semestral }
\put(61.83,-569.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de dichas transferencias, }
\put(164.03,-569.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a menos que sea agente }
\put(263.19,-569.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de retención }
\put(315.96,-569.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de IV}
\put(337.73,-569.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A. Una vez que se determine }
\put(459.1,-569.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el }
\put(469.38,-569.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}hecho generador }
\put(539.36,-569.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}o }
\put(21,-581.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}valor a pagar en la (LOR}
\put(121.14,-581.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}TI, }
\put(135.24,-581.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Art. 69, Pago del impuesto) }
\put(249.34,-581.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} mencio}
\put(281.49,-581.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}na que la diferencia }
\put(363.41,-581.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}resultante, }
\put(407.5,-581.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}luego de la deducción }
\put(498.32,-581.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}indicada }
\put(534.91,-581.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en }
\put(21,-593.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el }
\put(31,-593.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}artículo }
\put(64.32,-593.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}anterior}
\put(95.02,-593.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}, constituye }
\put(144.18,-593.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el }
\put(154.18,-593.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}valor }
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\put(194.73,-593.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}debe }
\put(216.39,-593.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ser pagado }
\put(262.49,-593.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en }
\put(274.71,-593.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los mismos }
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\put(351.39,-593.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}previstos }
\put(390.28,-593.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}para }
\put(410.27,-593.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(420.27,-593.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}presentación }
\put(473.58,-593.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(485.8,-593.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(495.8,-593.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}declaració}
\put(536.8799,-593.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}n. }
\put(21,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Si la }
\put(41.82,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}declaración}
\put(87.89999,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} arrojare }
\put(124.25,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}saldo }
\put(147.99,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a favor }
\put(178.79,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del }
\put(193.64,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}sujeto }
\put(220.16,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}pasivo, }
\put(251.4,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}dicho }
\put(276.25,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}saldo }
\put(299.99,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}será }
\put(318.72,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}considerado }
\put(369.67,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}crédito }
\put(400.0601,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}tributario, }
\put(442.4001,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que }
\put(459.4701,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}se hará }
\put(490.2701,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}efectivo }
\put(525.1,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en la }
\put(21,-617.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}declaración }
\put(70.15,-617.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del mes siguiente. Los valores así obtenidos se afectarán }
\put(303.48,-617.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}con las retenciones }
\put(383.75,-617.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}practicadas }
\put(431.79,-617.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}al sujeto pasivo y el crédito }
\put(21,-629.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}tributario del mes }
\put(93.18,-629.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}anterior si los hubiere. Cuando por cualquier circunstancia }
\put(327.2,-629.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}evidente se presuma que el crédito tributario resultan}
\put(537.07,-629.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}te }
\put(21,-641.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}no podrá ser compensado con el IV}
\put(166.51,-641.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A}
\put(173.18,-641.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} causado dentro de los seis meses inmediatos }
\put(362.26,-641.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}siguientes, }
\put(408.12,-641.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el sujeto pasivo podrá solicitar }
\put(537.13,-641.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}al }
\put(21,-653.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Director Regional la devolución o la compensación del crédito tributario originado por retenciones que le hayan sido practicadas.}
\put(21,-677.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}La decla}
\put(56.02,-677.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ración }
\put(84.38,-677.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del Impuesto al }
\put(150.97,-677.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}V}
\put(157.09,-677.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}alor }
\put(175.46,-677.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Agregado de la Compañí}
\put(278.33,-677.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a Libertadores }
\put(340.05,-677.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Libertaxis }
\put(383.97,-677.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}S.A., será presentado }
\put(473.78,-677.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}mensualmente }
\put(534.91,-677.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(21,-689.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}acuerdo }
\put(56.23,-689.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}al }
\put(67.03,-689.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}noveno digito }
\put(126.97,-689.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del }
\put(142.77,-689.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}RUC en donde }
\put(207.95,-689.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}registrará }
\put(249.29,-689.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el }
\put(260.09,-689.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}total}
\put(277.87,-689.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} de compras }
\put(331.93,-689.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y ventas; }
\put(372.42,-689.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}su declaración }
\put(434.55,-689.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}podrá }
\put(460.9,-689.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ser presenta }
\put(513.04,-689.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}hasta el }
\put(21,-701.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}día veinte de cada mes según lo estable el Servicio de Rentas Internas, en el caso de retrasos la Compañía asumirá intereses y }
\put(21,-713.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}multas }
\put(50.44,-713.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}generado}
\put(87.09,-713.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}s por los meses o fracción }
\put(194.8,-713.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de mes no cancelados }
\put(285.29,-713.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a tiempo; }
\put(325.82,-713.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(335.81,-713.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Compañía }
\put(379.69,-713.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Libertadores }
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\put(278.78,-665.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}as tanto de IV}
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\put(340.38,-665.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} como de RENT}
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\put(403.04,-689.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}click }
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\put(438.8,-689.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Car}
\put(453.0601,-689.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}gar }
\put(469.2701,-689.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}archivo, }
\put(505.2001,-689.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}busque }
\put(536.9801,-689.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el }
\put(21,-701.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}archivo en su ordenador y proceda a enviar}
\put(192.87,-701.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}. }
\put(21,-725.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Anexo Relación de Dependencia }
\put(21,-737.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}El anexo de relación de dependencia es el instrumento a través del cual el empleador cumple con esta obligación. }
\put(518.3386,-784.4483){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}29}
\put(21,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Resolución }
\put(67.83,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de acuerdo a lo establ}
\put(151.79,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ecido }
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\put(195.6,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Resolución }
\put(242.43,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}N° NAC-DGERCGC13-00880 del }
\put(381.91,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}SRI, los empleadores, }
\put(470.16,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ya sean sociedades }
\put(21,-101.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}o personas naturales, }
\put(109.13,-101.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}están obligados a presentar }
\put(222.38,-101.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la información }
\put(284.84,-101.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}correspondiente }
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\put(422.52,-101.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en la fuente }
\put(473.71,-101.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del Impuesto a la }
\put(21,-113.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Renta, de los ingresos de sus }
\put(139.51,-113.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}trabajadores bajo relación }
\put(245.82,-113.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de dependencia, anualmente }
\put(361.85,-113.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en el período comprendido del 01 de enero al }
\put(21,-125.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}31 de diciembre. }
\put(21,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Formulario }
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\put(150.03,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Resolución }
\put(196.51,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}NAC-DGERCGC16}
\put(278.73,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}-00000276 del }
\put(337.24,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}SRI, se aprueba }
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\put(408.42,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}“Formulario }
\put(459.34,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}107 }
\put(475.27,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A}
\put(481.94,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} – Comprobante }
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\put(57.13,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ión de la Contribución }
\put(148.39,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Solidaria }
\put(186.76,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de las Remuneraciones}
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\put(21,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de las retencione}
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\put(379.13,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Este formulario debe ser generado por el }
\put(21,-185.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}agente }
\put(49.6,-185.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de retención }
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\put(230.26,-185.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la vigencia }
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\put(353.57,-185.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a través del }
\put(401.06,-185.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Anexo de Relación }
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\put(21,-197.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(Anexo }
\put(54,-197.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}RDEP), }
\put(88.4,-197.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}cuyas }
\put(114.18,-197.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}especificaciones }
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\put(274.15,-197.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Ficha }
\put(299.19,-197.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Técnica }
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\put(396.73,-197.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}portal }
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\put(442.73,-197.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del }
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\put(500.3201,-197.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}.sri.gob.ec. }
\put(21,-209.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Este }
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\put(87.7,-209.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}debe }
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\put(248.37,-209.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}sus trabajadores }
\put(316.73,-209.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}bajo }
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\put(385.67,-209.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}dependencia, }
\put(441.5,-209.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y }
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\put(473.24,-209.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}deben }
\put(500.48,-209.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}constar }
\put(532.72,-209.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los }
\put(21,-221.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ingresos totales percibidos por el trabajador}
\put(195.27,-221.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}, así como el impuesto a la renta retenido.}
\put(74.7716,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Flujograma del pr}
\put(152.9216,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}oceso de la pr}
\put(210.7916,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}esentación del }
\put(272.4616,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Anexo Relación de Dependencia de Libertaxis S. }
\put(480.8016,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A.}
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\put(518.3386,-784.4483){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}30}
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\put(82.3,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}obligación }
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\put(191.55,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}R-DEP}
\put(220.08,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} }
\put(223.52,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}se }
\put(235.29,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}procede }
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\put(278.24,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}instalar }
\put(311.11,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el }
\put(321.76,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}DIMM }
\put(353.53,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}R-DEP}
\put(382.05,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} }
\put(385.49,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}actualizado }
\put(434.45,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
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\put(529.1799,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}.sri.}
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\put(163,-113.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}cálculo }
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\put(455.1,-113.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}base se deberá }
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\put(30.69,-125.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}retención }
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\put(185.48,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Art. 37) sea igual }
\put(261.61,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}o superior al 50\% del capital }
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\put(126.15,-365.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Cuando la mencionada }
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\put(511.32,-365.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}más tres }
\put(21,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(3) puntos porcentuales aplicará}
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\put(481.86,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de acuerdo a lo }
\put(21,-389.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}indicado en el reglamento.}
\put(217.3595,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Imagen 2. Impuesta a la Renta }
\put(223.5607,-725.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Fuente: Elaboración pr}
\put(323.3807,-725.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}opia}
\put(518.3386,-784.4483){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}32}
\put(108.2945,-89.42603){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Flujograma del pr}
\put(186.4445,-89.42603){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}oceso de la declaración del Impuesto a la Renta de Libertaxis S.}
\put(518.3386,-784.4483){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}33}
\put(21,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Una }
\put(40.98,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}vez }
\put(58.17,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}preparados }
\put(105.35,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los }
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\put(247.63,-101.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que }
\put(264.33,-101.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}una }
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\put(420.17,-101.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}sistema }
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\put(525.4901,-101.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}debe }
\put(21,-113.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ingresar con el RUC y la clave }
\put(150.66,-113.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del contribuyente, }
\put(226.63,-113.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}click }
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\put(321.82,-113.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}opción impuesto a la renta – sociedades, se desplieg}
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\put(145.64,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}\& Ponce, 2021) comunica la nueva versión del }
\put(336.3,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Anexo de Dividendos }
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\put(21,-533.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Se aclara}
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\put(361.91,-533.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}excepto }
\put(395.45,-533.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en los casos de práctica, }
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\put(515.54,-533.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}LOR}
\put(534.94,-533.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}TI }
\put(21,-545.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}indica detalladamente }
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\put(87.25,-557.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} ordinarias }
\put(131.98,-557.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y que forman }
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\put(281.71,-557.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}impositivo }
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\put(458.38,-557.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}acuerdo }
\put(492.4,-557.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a }
\put(499.21,-557.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los mismos }
\put(21,-569.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}principios que se emplean en la comprensión de otros mandatos impositivos, sin especialidad o particularismo alguno…”}
\put(21,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Se considera que la }
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\put(511.7,-605.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}públic}
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\put(68.22001,-617.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}pena elogiar }
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\put(222.83,-617.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}“Y}
\put(233.49,-617.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}o construyo mi }
\put(294.61,-617.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Ecuador” }
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\put(21,-629.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}general de las escuelas de nuestro país, para afianzar la cultura tributaria desde pequeños. }
\put(21,-653.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}CONCLUSIONES}
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\put(59.7,-677.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(Código }
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\put(141.47,-677.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Registro }
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\put(209.05,-677.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}744, }
\put(229.79,-677.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}29-IV}
\put(252.76,-677.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}-2016) }
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\put(128,-725.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A, declaración de retenciones en la fuente y el anexo transaccional simplificado.}
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\put(522.73,-185.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a una }
\put(21,-197.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}cultura tributaria en el sector societario dentro de nuestro país. }
\put(21,-221.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}REFERENCIAS BIBLIOGRÁFICAS}
\put(21,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Centro de Estudios Fiscales, M. d. (2014). Historia de la }
\put(248.57,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}T}
\put(254.33,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ributación . Dialnet, 40.}
\put(21,-269.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Código }
\put(52.77,-269.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}T}
\put(58.53001,-269.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ributario. (Registro Oficial 744, 29-IV}
\put(210.37,-269.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}-2016). }
\put(241.85,-269.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Título II. }
\put(21,-293.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Egas Reyes, P}
\put(76.83,-293.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}. (2004). La interpretación en materia tributaria. FORO (Revista de derecho N°3), 169.}
\put(21,-317.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Estado de la }
\put(71.82,-317.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Administración }
\put(136.36,-317.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}T}
\put(142.12,-317.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ributaria en }
\put(189.88,-317.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}América Latina. (2010). IBD (Inter}
\put(330.74,-317.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}-American Development Bank), 16.}
\put(21,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Gavilánes, }
\put(66.77,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}K. }
\put(79.78001,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(2015). }
\put(112.23,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Diseño }
\put(143.85,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(156.58,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}un }
\put(169.87,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}centro }
\put(198.14,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(210.87,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}consultoría }
\put(258.59,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}tributaria }
\put(298.53,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y }
\put(306.82,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}financiera }
\put(349.53,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en }
\put(362.26,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(372.77,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}PUCESA}
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\put(413.86,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}dirigido }
\put(448.81,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a }
\put(456.54,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}personas }
\put(494.82,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}naturales }
\put(534.2,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}no }
\put(21,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}obigadas a llevar }
\put(89.76,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}contabilidad, }
\put(143.69,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}para la vinculación }
\put(220.78,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}teórica-práctica }
\put(284.96,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de los estudiantes }
\put(356.51,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de la carrera }
\put(406.92,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de contabilidad }
\put(469.79,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y auditoría. }
\put(516.84,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Scielo, }
\put(21,-365.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}24.}
\put(21,-389.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Irribarra Sobarzo, E. (2017). Los límites probatorios en los procedimientos tributarios . Revista de Derecho (V}
\put(461.72,-389.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}alparaíso), 265.}
\put(21,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}LOR}
\put(40.4,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}TI. (s.f.). }
\put(78.17,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Art. 37. }
\put(21,-437.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}LOR}
\put(40.4,-437.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}TI. (Capítulo I). }
\put(106.6,-437.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Título Segundo . }
\put(175.5,-437.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Art. 52.}
\put(21,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}LOR}
\put(40.4,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}TI. (Declaración del impuesto). }
\put(168.13,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Art. 65. }
\put(21,-485.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}LOR}
\put(40.4,-485.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}TI. (s.f.). Ley Or}
\put(107.14,-485.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}gánica de Régimen }
\put(186.1,-485.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}T}
\put(191.86,-485.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ributario Interno . }
\put(21,-509.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}LOR}
\put(40.4,-509.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}TI. (Pago del impuesto). }
\put(139.83,-509.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Art. 69. }
\put(21,-533.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Peñaherrera J, Garzón M, }
\put(125,-533.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}\& }
\put(134.49,-533.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Ahmed }
\put(165.64,-533.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A. (2018). El sistema tributario y su impacto en la Economía Popular y Solidaria en el Ecuad}
\put(533.98,-533.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}or}
\put(541.76,-533.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}. }
\put(21,-545.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Dialnet, 40.}
\put(21,-569.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Pérez Bustamante \& Ponce. (2021). Nueva versión }
\put(226.79,-569.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ADI. PBPLA}
\put(279.89,-569.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}W}
\put(288.41,-569.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}.COM.}
\put(21,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}PGR. (Ley Número 4755). Código de Normas y Procedimientos }
\put(271.15,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}T}
\put(276.91,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ributarios, }
\put(319.2,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}. SECCIÓN II: INFRACCIONES }
\put(452,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ADMINISTRA}
\put(513.67,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}TIV}
\put(529.05,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}AS.}
\put(21,-617.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Progress Services. (2016). Presentación del }
\put(196.24,-617.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ADI. Progress Services.}
\put(21,-641.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Reglamento Or}
\put(82.2,-641.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}gánico Funcional del Servicio de Rentas Internas. (s.f.). }
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\put(21,-653.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Servicios de Rentas Internas. (s.f.). Deberes Formales. }
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