Vicios normativos en sanciones tributarias a terceros.

Abstract

In the area of Ecuadorian tax law, a relevant legal issue arises related to the determination of the subject of liability in cases of failure to provide information by third parties. Article 98 of the Tax Code authorizes the Internal Revenue Service (IRS) to demand information not only from the main taxpayer but also from third parties, which raises questions about the legitimacy of imposing sanctions on the latter without a clear regulatory determination. This situation must be analyzed under the principles of administrative sanctioning law, particularly those of legality and typification, which require that both the offending conduct and the responsible party be previously established by law in a precise manner. The absence of a clear definition of the subject of liability may compromise respect for due process, legal certainty, and proportionality, essential pillars of the constitutional state of rights. In this context, there is a need to strengthen the regulatory framework and ensure that the actions of the IRS comply with constitutional principles, in order to ensure the legitimacy and fairness of the tax sanctioning regime.