Provisions for eviction and employer retirement, their recognition and accounting and tax measurement

Abstract

The objective of this study is to design a methodological guide for the accounting and tax treatment of Provisions for eviction and employer retirement, their recognition and accounting and tax measurement of labor benefits under IFRS for SMEs of the province of Azuay for the adequate determination of the base tax. its methodological character is a descriptive type. In Ecuador, the tax regulations applied to provisions for eviction and employer retirement have changed repeatedly, for fiscal periods 2018, 2019 and 2020 they are not deductible from income tax. The deferred taxes generated by the provisions for employer retirement and eviction are offset in the corporate income tax return in the fiscal periods that the company has canceled these benefits, reducing the tax base by reversing temporary differences, reducing the value to pay for income tax.

Keywords

• tributación
• impuesto sobre la renta
• gasto
• derecho laboral
• gestión de personal.