I hope for the benefit of all that the tax return is given without complications.
“Créme de la créme” is a French expression that means there is nothing better than that thing or person.
In previous days, a news item was published in the newspaper that mentioned that the SRI had delivered growth figures of 29% of tax collection between January and March 2022, in relation to the same period of the previous year. It would have been interesting to read in that news whether or not there was an increase in the refund of taxes paid unduly or in excess, as it is a right that taxpayers have.
Hopefully soon the Internal Revenue Service publishes the figures of the tax refunds it made, because far from being the “créme de la créme” for having obtained a tax increase that largely comes from the 2021 tax reform, a higher collection must necessarily be accompanied by an efficient tax refund. I say this because for a long time in the processes initiated by requests for refund of the tax credit, arbitrarily, violating the principle of administrative simplicity and the right to due process in the guarantee of being judged with observance of the procedure proper to each procedure, the SRI has been requesting information as if it were exercising determining authority to establish the income and expenses of taxpayers, when that process is not their own, since they can only request information to verify whether or not the tax credit exists. This generates that whoever has the right to request their tax credit refrains from requesting it because in a few days they will not be able to comply with a quasi-tax audit disguised as a huge information requirement. For this reason, affected taxpayers who do comply with their obligations do not see the tax administration as the “crème de la créme”, quite the opposite. (EITHER)
Juan Carlos Cassis Dahik, lawyer, Guayaquil
–
