Código Orgánico Tributario (Organic Tax Code) COT
The framework for all taxes and penalties.
Branch 3 of 15
Tax and fiscal
Taxes and tax audits
What it covers: The taxes a company pays and the rules for tax audits.
Its main laws
Ley que establece el Impuesto al Valor Agregado (Value Added Tax Law) Ley del IVA (VAT Law)
Value added tax (VAT).
Ley de Impuesto sobre la Renta (Income Tax Law) Ley del ISLR (Income Tax Law)
Income tax.
Ley de Impuesto a las Grandes Transacciones Financieras (Large Financial Transactions Tax Law) Ley del IGTF (Large Financial Transactions Tax Law)
Large financial transactions, mainly for special taxpayers.
Ordenanzas municipales de actividades económicas (municipal business-activity ordinances) Patente (municipal business license)
Your city hall's business license (patente). Each municipality has its own.
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Taxes and tax audits