Responsabilidad del notario en la recaudación y pago del aporte del estado en los servicios notariales.

Abstract

The general objective of this complex work exam is to analyze the responsibilities of all kinds (criminal, civil, administrative, etc.) that a notary has when celebrating an act corresponding to his daily work as a notary public. The current legal regulations have been reviewed in order to establish not only what the responsibilities of the notary public are, but also to reach an in-depth analysis in which it will be established whether the breach of certain formalities such as the collection and/or payment of notarial services carries fair sanctions or, failing that, extremely irrational sanctions compared to the omission of the obligation. This topic has been chosen due to the multiple complaints by notaries regarding the high financial penalties they receive when submitting a report late, late payment, etc. It must be remembered that all notaries work with a line of credit with a large part of their clients and many times that puts the server in trouble to comply with the payment of the collection, and it is due to the fear of a sanction, which many times it is their turn. cover that contribution to the state with their own money. In itself, this project is more focused on the analysis of the sanctions received by notaries for non-compliance with the collection and/or payment of notarial services, through interviews with public notaries from the cities of Guayaquil and Durán, analysis of the current legal regulations, among others.