Contradicción entre Ley del Régimen Tributario Interno y reglamento, sobre iglesias (sin fines de lucro).

Abstract

Legal analysis of the tax benefits granted to churches, considered non-profit entities; therefore, the investigation is driven by the lack of specific regulations in Ecuador, which even prevent the monitoring of churches' financial resources as established Regulations for Religious Cults. Ecuadorian tax regulations stipulate that the taxpayer subject to VAT must issue and deliver a receipt or invoice for the provision of services, and this obligation will apply even when the service is not taxed or has a zero rate, as established by the Organic Law of the Internal Tax Regime (LORTI). However, there is a legal contradiction with its Regulations, since they state that issuing sales receipts is not essential for the provision of religious services. Based on the foregoing, this topic of study will be demonstrated through a theoretical, legal, and comparative framework, indicating that there are countries in which it is mandatory for churches to issue a receipt for the provision of religious services. Finally, I suggest a reform to the Internal Tax Regime Law Regulations so that the SRI can monitor the accuracy of tax returns filed by Catholic or Christian Churches.