Nuevas directrices para la deducibilidad de representantes legales y mandatarios

AuthorPatricio Ortega
Published date10 January 2023
Law FirmSempertegui Abogados
topicTax Law,Labor Law,Social Security

El Servicio de Rentas Internas – SRI publica la Circular No. NAC-DGERCGC22-00000004 el 28 de octubre de 2022, en el Segundo Suplemento del Registro Oficial No. 180. En ésta resuelve emitir directrices respecto a la deducibilidad de los valores pagados a representantes legales y mandatarios cuya relación laboral se sujete al primer inciso del artículo 308 en concordancia con el primer inciso del artículo 36 del Código del Trabajo, y la Resolución C.D. 625, del Consejo Directivo del Instituto...

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