Key Benefits:
Year II -- Quito, Wednesday December 29, 2010 -- No. 351
SUMMARY:
NATIONAL ASSEMBLY
CODE:
-Organic Production Code, Trade e
Investments.
NATIONAL ASSEMBLY
Of. No. SAN-010-2038 Quito, 22 DIC 2010 Mr. Engineer Hugo del Pozo DIRECTOR OF THE OFFICIAL REGISTER In his office Mr. President: The National Assembly, in accordance with the powers conferred upon it by the Constitution of the Republic of Ecuador and the Function Organic Law
Legislative, discussed and approved the ORGANIC CODE OF PRODUCTION, TRADE AND INVESTMENT. In session on December 16, 2010, the National Assembly's plenary session met and gave a statement on the partial objection presented by the Constitutional President of the Republic. For this reason, as provided for in Article 138 of the Constitution of the Republic of Ecuador and 64 of the Organic Law of the Legislative Function, it sent the Authentic and certified copy of the text of the approved bill, as well as the certification of the dates of their treatment, for publication in the Official Register. Intently, f.) Dr. Francisco Vergara O., Secretary General.
NATIONAL ASSEMBLY
CERTI SPANISH
In my capacity as Secretary General of the National Assembly, I allow myself to CERTI FICAR that the Bill- ORGANIC CODE OF PRODUCTION, TRADE AND INVESTMENTS, was discussed and approved on the following dates:
ING. HUGO ENRIQUE DEL POZO BARREZUETA DIRECTOR
Quito: Avenida 12 de Octubre N 16-114 y Pasaje Nicolás Jiménez Dirección: Telf. 2901-629 -- Offices and sales: Telf. 2234-540 Distr ibution (Storeroom): 2430-110 -- Manosca Nº 201 y Av. 10 August Branch Guayaquil: Malecon No. 1606 and Av. 10 August-Telf. 2527-107 Annual subscription: US$ 400 + VAT -- Printed on National Editor 1,250 copies -- 56 pages -- Value US$ 1.25 + VAT
Administration of Mr. Ec. Rafael Correa Delgado Constitutional President of the Repub lica
S U P L E M E N T O
2 -- Supplement -- Official Registration No. 351 -- Wednesday December 29, 2010
FIRST DEBATE: 04-Nov-2010
SECOND DEBATE: 16-Nov-2010
PARTIAL OBJECTION: 16-Dec-2010 Quito, December 21, 2010
f.) Dr. Francisco Vergara O., Secretary General.
NATIONAL ASSEMBLY
THE PLENO
Considering: That, the numerals 2, 15, 16, 17, 26 and 27 of Article 66 of the Constitution of the Republic, establish guarantees for people, which require a regulation to regulate their exercise; That, in accordance with Article 133 (2) of the Constitution of the Republic, organic laws must regulate the exercise of constitutional rights and guarantees, as mentioned in the previous recital; The Constitution of the Republic establishes that all the systems that make up the system of development (economic, political, socio-cultural and environmental) guarantee the development of the good life, and that every organization of the State and the action of the public authorities are at the service of the citizens and citizens of Ecuador; That, the number 2 of Article 276 of the Constitution of the Republic establishes that the system of development, has among its objectives to build a fair, democratic, productive, solidarity and sustainable economic system, based on the distribution It is a good example of the benefits of development, the means of production and the generation of decent and stable work; that, the number 5 of Article 281 of the Constitution of the Republic establishes the responsibility of the State to achieve the food sovereignty, including the establishment of preferential arrangements for financing for small and medium producers and producers, providing them with the acquisition of means of production; what, Article 283 of the Constitution of the Republic establishes that the economic system is social and solidarity; recognizes the human being as a subject and an end; it offers a dynamic and balanced relationship between society, state and market, in harmony with nature; and, it aims to guarantee the production and reproduction of the material and immaterial conditions that That, Article 284 of the Constitution of the Republic establishes the the objectives of the economic policy, including incentives for national production, systemic productivity and competitiveness, the accumulation of scientific and technological knowledge, the strategic integration into the world economy and the complementary productive activities in regional integration;
That, the numerals 1, 2 and 3 of Article 285 of the Constitution of the Republic prescribe as objectives of the fiscal policy: 1) Financing of services, investment and public goods; 2) the redistribution of income through adequate transfers, taxes and subsidies; 3) the generation of incentives for investment in the different sectors of the economy and for the production of socially desirable and environmentally responsible goods and services; whereas Article 304 of the Constitution of the Republic establishes the objectives of commercial policy, including the development, strengthening and energize the internal markets from the strategic objective set out in the National Plan Article 306 of the Constitution of the Republic provides for the state obligation to promote environmentally responsible exports, with preference for those that generate greater employment and added value, and in particular exports of small and medium-sized producers and the artisanal sector; whereas Article 319 of the Magna Carta recognizes various forms of organization of production in the economy, among others the Community, cooperatives, public or private, associative, family, domestic, autonomous and mixed, in such a virtue encourage production that meets domestic demand and ensures an active participation of Ecuador in the international context; that Article 320 of our Constitution establishes that production, in any of its forms, will be subject to principles and quality standards; sustainability; systemic productivity; work assessment; and economic and social efficiency; which, in its Article 334 number one, the Constitutional Standard rules that the State is responsible for promoting fair to the factors of production, avoiding concentration or hoarding of factors and productive resources, the redistribution and suppression of privileges or inequalities in access to them; that, Article 335 of the Constitution of the Republic determines that the State will regulate, control and intervene, when necessary, in the trade and economic transactions; and sanction exploitation, usury, hoarding, simulation, speculative intermediation of goods and services, as well as any form of prejudice to economic rights and public and collective goods. It also determines that the State will define a price policy aimed at protecting domestic production, will establish the sanction mechanisms to avoid any practice of monopoly and private oligopoly, or abuse of a dominant position in the the market and other practices of unfair competition; that, Article 336 of the Charter Fundamental, imposes on the State the duty to promote and ensure fair trade as a means of access to quality goods and services, promoting the reduction of distortions of the intermediation and promotion of its sustainability, thus ensuring the transparency and efficiency in the markets, by promoting competition on equal terms and opportunities,
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What, Article 304 numeral 6, of the Fundamental Charter states that commercial policy will aim to avoid practices monopoly and oligopolics, particularly in the private sector, and others affecting the functioning of the markets; whereas, under the powers conferred under Executive Decree 103, published in the Official Register Supplement No. 26, 22 February 2007, the National Planning Secretariat has prepared and implemented the Plan National for Good Living, which considers that in the face of the indicators of migration, unemployment and poverty an economic revolution is necessary that leads to a reactivation of production, generation of employment, becoming a society of owners and producers who overcome the current system of social exclusion; in the face of this the democratization of the means of production is proposed, as a "necessary condition for the promotion of equality and cohesion from the perspective of development". The aim of the programme is to promote a social and solidarity-based economic system. Number 11 of the National Plan for Good Living, published in the Supplement to the Official Register No. 144 of 5 March 2010, is, "Establishing a social, solidarity and sustainable economic system"; and, in accordance with the powers and responsibilities of the National Assembly, and in exercise of its constitutional powers, issue the following: ORGANIC CODE OF PRODUCTION, TRADE AND INVESTMENTS
IT CHAPTER PRELI MINAR
Of The Purpose And Scope Of Application Art. 1.-Scope.- natural and legal persons and other associative forms that develop a productive activity, in any part of the national territory, are governed by this legislation. The scope of this legislation will cover in its application the production process as a whole, from the exploitation of the factors of production, the productive transformation, the distribution and the commercial exchange, the consumption, the exploitation of positive externalities and policies that discourage negative externalities. It will also promote all productive activity at the national level, at all levels of development and the actors of the popular and solidarity economy; as well as the production of goods and services carried out by the various forms of organization of production in the economy, recognized in the Constitution of the Republic. In the same way, it will be governed by the principles that will allow for a strategic international articulation, through commercial policy, including its implementing instruments and those that facilitate foreign trade, through a regime transparent and efficient modern customs. Art. 2.-Productive activity.- The process by which human activity transforms inputs into legal, socially necessary and environmentally sustainable goods and services, including commercial activities, will be considered productive activity. and others that generate added value.
Art. 3.-Object.- This Code aims to regulate the production process in the stages of production, distribution, exchange, trade, consumption, management of externalities and productive investments aimed at the realization of the Good Living. This regulation also seeks to generate and consolidate the regulations that empower, encourage and encourage the production of higher added value, which establish the conditions for increasing productivity and promote the transformation of the matrix In this context, the Commission has been able to provide the necessary tools for productive development, which will enable the creation of quality jobs and a balanced, equitable, eco-efficient and sustainable development with the care of nature.
Art. 4.-Fines.- This legislation has, as principal, the following purposes:
a. Transform the Productive Matrix, so that it is of greater value added, service-enhancing, knowledge-based and innovation; as well as environmentally sustainable and eco-efficient;
b. To democratize access to production factors, with special emphasis on micro, small and medium-sized enterprises, as well as actors in the popular and solidarity economy;
c. Encourage national production, trade and sustainable consumption of goods and services, with social and environmental responsibility, as well as their commercialization and use of environmentally clean technologies and alternative energy;
d. Generate quality and decent work and jobs, which help to value all forms of work and meet labor rights;
e. To generate a comprehensive system for innovation and entrepreneurship, so that science and technology can empower the change of the productive matrix; and to contribute to the construction of a society of owners, producers and entrepreneurs;
f. Ensure the exercise of the rights of the population to access, use and enjoy goods and services in conditions of equity, optimal quality and in harmony with nature;
g. Incentivize and regulate all forms of private investment in socially desirable and environmentally acceptable productive and service activities;
h. Regular productive investment in strategic sectors of the economy, according to the National Development Plan;
i. Promote technical and professional skills training based on work and citizen skills, allowing the results of the transformation to be appropriate for all;
j. Strengthen state control to ensure that productive activities are not affected by market power abuse practices, such as monopolistic, oligopolistic practices, and in general, that affect the functioning of markets;
k. Promote the country's productive development through a systemic competitiveness approach, with a comprehensive vision that includes territorial development and
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coordinating in a coordinated manner the macroeconomic objectives, principles and basic patterns of the development of society; actions of producers and companies; and the legal-institutional environment;
l. Drive productive development in smaller areas
economic development; m. Establish the
and instruments based on the international articulation of Ecuador's commercial policy;
n. Enhance the strategic import substitution; or. Encourage and diversify exports; p. Facilitate foreign trade operations; q. Promote the activities of the popular economy,
solidarity and community, as well as the insertion and pro-motion of its productive offer strategically in the world, in accordance with the Constitution and the law;
r. Incorporate as a cross-cutting element in all
productive policies, the gender and economic inclusion approach of the productive activities of peoples and nationalities;
s. Drive the mechanisms that enable in a trade
just and a transparent market; and, t. Encourage and support industrial research and
science, as well as innovation and technology transfer.
LI BRO I
OF THE DEVELOPMENT PRODUCTI VO,
MECHANISMS AND COMPETITION BODIES
IT TITLE I
From Productive Development and its Institutionality
Chapter I
From the State Role in Productive Development Art. 5.-Role of the State.- The State will encourage productive development and the transformation of the productive matrix, through the determination of policies and the definition and implementation of instruments and incentives, that will allow to leave behind the pattern of Dependent specialization of low-value primary products. For the transformation of the productive matrix, the State will encourage productive investment, through the promotion of: a. The systemic competitiveness of the economy through
of the provision of public goods such as education, health, infrastructure and ensuring the provision of the necessary basic services, to enhance the productive vocations of the territories and the human talent of Ecuadorians and Ecuadorians. The State will establish as a national objective the scope of an
adequate productivity of all the actors of the economy, enterprises, enterprises and managers of the popular economy and solidarity, by strengthening the institutionality and the efficiency in the provision of services of the different institutions that are related to production;
b. The establishment and implementation of a framework
regulatory that ensures that no economic actor can abuse its market power, which will be established in the law on this matter;
c. The productive development of sectors with strong
positive externalities in order to increase the overall level of productivity and the competencies for innovation of the entire economy, through the strengthening of the institutional which sets this Code;
d. The generation of an ecosystem of innovation,
entrepreneurship and associativity through the articulation and coordination of public, private and popular initiatives and solidarity of productive technological innovation and transfer, and the linking research to productive activity. It will also strengthen public research institutes and investment in the improvement of human talent through scholarship programs and third-and fourth-level studies funding;
e. The implementation of a commercial policy to the
service of the development of all the productive actors of the country, in particular, of the actors of the popular and solidarity economy and of the micro, small and medium enterprises, and to guarantee food and energy sovereignty, economies of scale and fair trade, as well as their strategic insertion into the world;
f. The deepening of access to the financing of
all the productive actors, through adequate incentives and regulation to the private, public and public financial system and solidarity, as well as the impulse and development of the banking public intended for the service of the country's productive development;
g. The improvement of the productivity of the
popular and solidarity economy and micro, small and medium-sized enterprises, to participate in the internal market, and, eventually, to achieve economies of scale and quality levels of production that will allow you to internationalize your productive offering;
h. A logistic and infrastructure development that
potentiates the productive transformation, for which the State will generate the conditions to promote the efficiency of the marine, aerial and terrestrial transport, under a comprehensive approach and a multimodal character operation;
i. Sustainable production through the
implementation of clean production technologies and practices; and,
j. The territorialization of the public policies
productive, so that the territorial brios are eliminated in the process of development.
-- Official Registration No. 351 -- Wednesday, December 29, 2010 -- 5
Chapter II
The Productivity Development Institution
Art. 6.-From the Sector Council.- It is for the Executive Function to define the production development policies and the promotion of investments through the Sectoral Production Council, which will be formed and operated as established in the Regulation to this Code, framing its guidelines within the National Planning System. This agency shall have a Technical Secretariat in charge of the Ministry that the Sectoral Council of the production has and whose privileges shall be established in this Code and in the regulations. This Secretariat will have the necessary technical areas to design public policy and policy programs for productive development and investment, among others related to the productive sector. Art. 7.-Inter-sector participation.- The intersectoral participation in the development of these policies, is guaranteed through the Advisory Council of Productive Development and Foreign Trade; organ of strict consultative and obligatory character the institutional convocation by the president of the sectoral council of production, in the manner determined by the regulation. This Consultative Council will be made up of representatives of the private, mixed, popular and solidarity productive sectors, workers and autonomous decentralized governments. The Advisory Council will have a broad and plural representation that reflects the different sectors, territories and production sizes. The Advisory Council will not have public resources for its operation, but the Technical Secretariat of the Production Sectoral Council will provide logistical support for its operation and for the participation of its members. The Advisory Council may propose or suggest technical guidelines for policy-making to be adopted by the entities responsible for the policies of productive development, investment and foreign trade. The integration and operation of this Advisory Board shall be determined in the regulation to this Code and, as not provided for in that Regulation, by resolution of the Production Sectoral Council.
IT TITLE II
Promotion of the Dignified Productive Tr
Art. 8.-Salar io Digno.- The monthly living wage is the one that covers at least the basic needs of the working person as well as those of their family, and corresponds to the cost of the basic family basket for the number of recipients of the home. The cost of the basic family basket and the number of recipients of the household will be determined by the governing body of the country's official national statistics and censuses, on an annual basis, which will serve as a basis for determining the salary. It is established by the Ministry of Labour Relations. Art. 9.-Components of the Salar io Digno.- Only and exclusively for calculation purposes, to determine whether a worker receives the monthly living wage, the following components will be added:
a. The monthly salary or salary; b. The 13th split remuneration for twelve,
whose calculation and payment period will be in accordance with Art. 111 of the Labor Code;
c. The fourteenth remuneration divided for twelve,
whose calculation and payment period will be in accordance with the provisions of Art. 113 of the Labor Code;
d. The variable commissions that the employer pays to the
workers who obey legitimate and usual business practices;
e. The amount of the worker's participation in
the company's uses according to the Law, divided for twelve;
f. The additional benefits received in money by the
worker for collective contracts, which do not constitute legal obligations, and periodic voluntary contributions made in money by the employer to their workers; and,
g. The reserve funds;
In case the worker has worked for a period of less than one year, the calculation shall be proportional to the working time. The calculation formula described here, in no case means the payment of the thirteenth, fourteenth remuneration and the participation of the worker in the services according to the Law, whose amounts will continue to be perceived Art. The workers were integrated into the law.
Art. 10.- Economic Compensation for the Salar io Digno.- As of the fiscal year 2011, the employers indicated in the following paragraph, who have not paid all their workers an amount equal to or greater than the monthly living wage, they must calculate an additional compulsory econo-mica compensation to be paid as a contribution to achieving the Living Wage, only in favour of those workers who would have paid a lower salary during the year than the one mentioned in the Article 9. The economic compensation referred to in the preceding paragraph shall be compulsory for those employers who: a. Be Societies or Natural Persons forced to
bring back accounting; b. At the end of the fiscal period you have the use of
exercise; y, c. In the tax year, you have paid an advance to the
lower income tax. The Economic Compensation shall be settled until 31 December of the corresponding financial year and may be distributed until March of the following year, for once a year, among workers who have not received the living wage in the previous fiscal year. For the payment of the Economic Compensation, the employer shall allocate an equivalent percentage of up to 100% of the use of the financial year, if necessary.
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In case the value described in the preceding paragraph does not cover the entire living wage of all workers entitled to the Economic compensation shall be distributed among these workers in proportion to the difference between the components for the calculation of the living wage and the living wage set out in Article 8 of this Code. This financial compensation shall not be an integral part of the remuneration and shall not be taxable income for the social insurance scheme, nor for the income tax of the worker, and shall be strictly temporary until achieve the living wage.
IT TITLE III
Of the Generation of an Integral System of Innovation, Technical Training and Entrepreneurship
Art. 11.-System of Innovation, Training and Entrepreneurship.- The Sectoral Production Council, annually, will design a technical training plan, which will serve as a binding input for the planning and prioritization of the innovation, training and entrepreneurship, according to the Productive Transformation Agenda and the National Development Plan.
This system will articulate the work of various public and private institutions in their different phases of development. and its different instruments, in a single window to virtual care, deconcentrated and decentralized for the dissemination of: training for the generation of entrepreneurial skills, financing instruments, venture capital, development banking oriented to the financing of enterprises, and national guarantee fund; technical assistance and articulation with decentralized autonomous governments, non-profit organizations, companies, universities, incubators, among others.
Art. 12.-Capital of Risk.- The State may contribute, through appropriate legal and financial mechanisms, to the formation of risk capital. The temporary nature of the investments made by the State must be previously agreed, both in time and in form; giving priority to the processes of disinvestment of the State in companies where it is partially or exclusively owner, in favor of of employees and employees of such companies, as well as in favor of the community in which such entrepreneurship is developed, within the conditions and deadlines established in each project.
LI BRO II
OF THE DEVELOPMENT OF THE INVESTMENT PRODUCTI VA AND ITS INSTRUMENTS
IT TITLE I
Of The Promotion, Promotion, and Regulation of Productive Investments
Chapter I
Of productive investments Art. 13.-Definitions.- For the purposes of this regulation, the following definitions will be given:
a. Productive investment.- Understand by productive investment, regardless of the types of property, the flow of resources destined to produce goods and services, to expand the productive capacity and to generate sources of work in the economy national;
b. New Investment.- For the implementation of the incentives provided for new investments, it should be understood as such to the flow of resources destined to increase the capital stock of the economy, through an effective investment in productive assets. to expand the future productive capacity, generate a higher level of production of goods and services, or generate new sources of work, in the terms that are foreseen in the regulation. The mere change of ownership of productive assets that are already in operation as well as the credits to acquire these assets does not imply new investment for the purposes of this Code.
c. Foreign investment.- The investment that is owned or controlled by natural or foreign legal persons residing abroad, or involving capital that has not been generated in Ecuador.
d. National investment.- The investment that is owned or controlled by Ecuadorian natural or legal persons, or by foreigners resident in Ecuador, unless they prove that it is not a capital generated in Ecuador; and,
e. National investor.- The Ecuadorian natural or legal person who owns or exercises control of an investment made in Ecuadorian territory. Also included in this concept are the natural or legal persons or entities of the cooperative, associative and community Ecuadorian sectors, owners or who exercise control of an investment made in Ecuadorian territory. Ecuadorian natural persons enjoying dual nationality, or foreign nationals residing in the country for the purposes of this Code, shall be considered to be domestic investors.
Not to be considered as foreign investment, A national or foreign company, whose shares, holdings, ownership or control, total or majority, belongs to a natural person or Ecuadorian society.
Art. 14.-Application.- The new investments will not require authorizations of any nature, except those that expressly point out the law and those that are derived from the corresponding territorial order;
benefits of this Code willapply to investments by natural persons or foreign legal entities located in tax havens. The regulation will regulate the parameters of application of the incentives to all sectors that request it.
The benefits and guarantees recognized by this Code shall apply without prejudice to the provisions of the Constitution of the Republic and in other laws, as well as in the international agreements duly ratified by Ecuador.
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Art. 15.-Competent Body.- The Production Sectoral Council will be the highest governing body for government investment.
Art. 16.-Investment modes.- The modes of investment and their exceptions will be established in the Regulation to this regulation.
Chapter II
General Principles
Art. 17.-Tr ato no discriminator io.- National and foreign investors, companies, companies or entities of the cooperative sectors, and of the popular and solidarity economy, in which they participate, as well as their investments legally established in Ecuador, with the limitations provided for in the Constitution of the Republic, will enjoy a level playing field with respect to the administration, operation, expansion and transfer of their investments, and will not be subject to arbitrary or discriminatory measures. Investments and foreign investors will enjoy full protection and security, so that they will have the same protection that Ecuadorians receive within the national territory.
The State at all levels of government, In exercising its full public authority, it will be able to grant differentiated treatments, as incentives, in favor of productive and new investment, which will be granted in terms of sectors, geographic location or other parameters that are must comply, in accordance with the terms set out in this Code and its Rules of Procedure.
foreign investments will have a direct completion role in the strategic sectors of the economy, which require investment and financing, to achieve the objectives of the National Development Plan, and subject to the legislation applicable. In other sectors of the economy, foreign investors will be able to participate directly without the need for additional authorization for domestic investors.
Government entities will promote Priority is the attraction of foreign direct investment according to the needs and priorities defined in the National Development Plan, the Productive Transformation Agenda, as well as in the various development plans of the autonomous governments. decentralised. In addition, investments made in other sectors of the economy will also benefit from the benefits of the state productive impulse policy, in the terms of this regulation.
Art. 18.-Right of ownership.- The ownership of the investors shall be protected in the terms established by the Constitution and other relevant laws. The Constitution prohibits any form of confiscation. Therefore, no confiscations of domestic or foreign investments will be decreed or executed.
The State may, exceptionally and in accordance with the Constitution, declare the expropriation of real estate with the sole object of implement social development plans, sustainable management of the environment and collective welfare, following the legally established procedure, in a non-discriminatory manner and prior to the assessment and payment of a fair and adequate compensation for compliance with the Act.
Chapter III
Of Investor Rights Art. 19.-Investor Rights.- The following rights are recognized for investors: a. The freedom of production and marketing of
lawful, socially desirable and environmentally sustainable goods and services, as well as free pricing, with the exception of those goods and services whose production and be regulated by the Law;
b. Access to administrative procedures and
control actions that the State establishes to prevent any speculative or private monopoly or oligopoly practices, or abuse of a domain position in the market and other practices of unfair competition;
c. The freedom of import and export of goods and
services with the exception of those limits established by the current regulations and in accordance with the international conventions of which Ecuador is a party;
d. Free transfer abroad, in foreign currency, of the
periodic gains or benefits arising from the foreign investment recorded, once the obligations concerning the participation of the workers have been fulfilled, relevant tax obligations and other legal obligations that correspond, as set out in the legal rules, as appropriate.
e. Free remission of the resources obtained by the
total or partial liquidation of the companies in which the registered foreign investment has been made, or by the sale of the shares, units or rights acquired by reason of the investment made, once the tax obligations and other responsibilities of the case have been met, as laid down in the legal rules;
f. Freedom to acquire, transfer or dispose of shares,
holdings or property rights over its investment to third parties, at home or abroad, in compliance with the formalities provided for by law;
g. Free access to the national financial system and the
stock market for short, medium and long-term financial resources;
h. Free access to promotion mechanisms,
technical assistance, cooperation, technology, and other equivalents; and,
i. Access to the other general benefits and incentives
provided for in this Code, other applicable laws and regulations.
Art. 20.-Regime Tr ibutar.- In tax matters, domestic and foreign investments will be subject to the same Tax Regime, with the exceptions provided for in this Code.
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Art. 21.-Rules of obligation.- National and foreign investors and their investments are subject, in general, to the observance and faithful compliance with the laws of the country, and, in particular, those relating to the labour aspects, environmental, tax and social security current.
IT TITLE II
From the Productive Development of the People's Economy, Solidarity and Community Ai
Art. 22.-Specific measures.- The Sectoral Production Council shall establish policies for the promotion of the popular, solidarity and community economy, as well as for democratic access to the factors of production, without prejudice to the powers of the Autonomous Decentralized Governments and the specific institutionality that is created for the integral development of this sector, according to the law of this matter. In addition, in order to promote and strengthen the popular, solidarity and community economy, the Sectoral Production Council will carry out the following actions: a) Develop programs and projects for development and
advance national, regional, provincial and local production, within the framework of the Intercultural and Plurinational State, guaranteeing the rights of persons, communities and the nature;
b) Support and consolidate the productive partner model
community for which it will develop programs and projects with public financing for: recovery, support and technology transfer, research, training and mechanisms for marketing and public procurement, among others;
c) Promoting equality of opportunities through the
grant of benefits, incentives and means of production;
d) Promote food security through
preferential mechanisms for financing micro, small, medium and large enterprises Indigenous, Afro-Ecuadorian and Montubias communities, peoples and nationalities;
e) Financing productive projects of the communities,
indigenous peoples, indigenous peoples, Afro-Ecuadorians and montubias that boost production agricultural, livestock, artisanal, fishing, mining, industrial, tourism and other
a)ministries or national secretariats that have as their competence the promotion of the popular economy, solidarity and community, shall present at the end of the annual economic year, the ministry that the Council chairs Sector of Production, reports on resources invested in programs of capacity generation, innovation, enterprises, technology, improvement of productivity, associativity, promotion and promotion of exportable offer, marketing, among others, in order to strengthen this sector of the economy.
IT TITLE III
Productive Development Incentives
Chapter I
General Standards on Incentive and Economic Development Stimulus
Art. 23.-Of the incentives.- The tax incentives that this regulation recognizes are incorporated as reforms to the relevant tax rules, as stated in the reform provisions at the end of this Code. Art. 24.-Classification of incentives.- The tax incentives set out in this code are three classes: 1. General: Application for investments that are
executed anywhere in the national territory. They consist of the following:
a. The progressive reduction of three points
percentage in income tax; b. Those that are set for economic zones
of special development, as long as those zones meet the criteria for their conformation;
c. The additional deductions for the calculation of the
income tax, as mechanisms to incentivize improvement in productivity, innovation and for eco-efficient production;
d. The benefits for the opening of social capital
of companies in favor of their workers;
e. The payment facilties in taxes on foreign trade;
f. The deduction for the calculation of the tax to the
income from the additional compensation for the payment of the living wage;
g. The exemption from the foreign exchange tax
for external financing operations; h. The exemption from the advance to income tax
for five years for all new investment; e, i. The reform to the calculation of the advance of the tax to
the income. 2. Sectoral and for equitable regional development:
For sectors contributing to the change to the energy matrix, to the strategic substitution of imports, to the promotion of exports, as well as to rural development the entire country, and the urban areas as specified in the second reform provision (2.2), the total exemption from the income tax for five years is recognised for new investments to be developed in these sectors.
3. For depressed areas: In addition to the fact that these
investments will be able to benefit from the general and sectoral incentives described above, the new investment will be prioritized in these areas by an
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tax benefit through the additional deduction of 100% of the cost of hiring new workers, for five years.
Art. 25.-Of the content of the investment contracts.- On the initiative of the investor, the same investment contracts may be concluded by means of public deed, in which the treatment given to the investor will be recorded. investment under the scope of this code and its Regulation. Investment contracts may grant stability to tax incentives in the lifetime of contracts, in accordance with the prerogatives of this Code. They will also detail the monitoring and regulatory mechanisms for the implementation of the investment parameters foreseen in each project. The Sectoral Production Board shall set out the parameters to be met by the investment required under this scheme. Art. 26.-From the Vigencia.- The investment contracts will have a validity of up to fifteen (15) years from the date of their celebration, and their validity will not limit the State's power to exercise control and regulation through its agencies. competent. At the request of the investor, and provided that the Sectoral Production Board considers it relevant, depending on the type of investment being developed, the investment contracts may be extended for one time only, up to the same time limit. originally granted. Art. 27.-Conflict resolution.- In investment contracts with foreign investors, arbitration clauses may be agreed to resolve disputes between the State and investors. The controversies between a foreign investor with the Ecuadorian State, which would have been used up completely by the administrative route, will try to settle in a friendly manner, with direct talks for a term of 60 days. If no direct solution is reached between the parties, there shall be a mandatory instance of mediation within three (3) months of the date of formal initiation of the direct negotiations. If, after this mediation, the dispute remains, the conflict may be submitted to national or international arbitration, in accordance with the existing treaties, of which Ecuador is a party. The decisions of that arbitral tribunal will be in law, the applicable legislation will be the Ecuadorian one and the awards will be final and obligatory for the parties. If, after the end of the six-month period, the administrative route has been exhausted, the parties have not reached a friendly agreement, nor have they submitted to the arbitration tribunal for the settlement of their disputes, the dispute shall be brought to the attention of the parties. national ordinary justice. Tax matters shall not be subject to arbitration. Art. 28.-From the application of the incentives.- The Technical Secretariat of the Production Sectoral Council will coordinate with the competent control bodies, the proper execution of the recognized benefits for each investment project, without Other requirements than those set forth in this legislation may be required from investors.
Art. 29.-Monitoring.- The monitoring of the fulfilment of the obligations assumed by the investors, whether legal or contractual, will be carried out by the Technical Secretariat of the Sectoral Council of the production. The Internal Revenue Service must send a list of all new companies that have applied to the incentives to the Technical Secretariat on a quarterly basis, in order for the entity to produce an electronic record with this information. The Technical Secretariat, together with the Internal Revenue Service, will be able to carry out checks to verify compliance with the criteria that motivated the application of the incentive, related to the investment made. The regulation will set the parameters for implementing this monitoring. If the beneficiary does not comply with the requirements, the Technical Secretariat shall refer to the Sectoral Council for the production of a detailed report on the seriousness of the identified non-compliances and which would not have been remedied. further recommending the adoption of the relevant sanctions, depending on the seriousness of such breaches. Art. 30.- Special assets.- They may not be beneficiaries of the incentives enshrined in this legislation: The President, the Vice President of the Republic, the Ministers and Secretaries of State, and the public servants of the institution (a) the right of the person to whom he or she is a member of the European Community, or who is a member of the European Community, or who has been directly or indirectly involved in the production of such companies, any stage of the access procedure to the incentives or having any degree of responsibility for the procedure, and that, for its activities or functions, it could reasonably be presumed that they have inside information of these processes; as well as the spouses of the dignitaries, officials and employees indicated previously; and, those who are not up to date on compliance with their tax, labor, environmental and social security obligations.
Chapter II
Of violations and sanctions against investors Art. 31.-Violations.- They constitute causes of infringement in which investors may incur the benefits of the incentives provided for in this regulation, the following: a. Failure by the investors of
to make timely the contributions or acquisitions to which they are committed, within the time limit set for the effect in the respective investment project;
b. Withdrawal of all or part of the investment, always
that this implies non-compliance with legal or contractual obligations;
c. Non-compliance by investors in
to execute the minimum investment conditions that have been authorized within the expected time limit for the effect in the respective investment project;
10 -- Supplement -- Official Record No. 351 -- Wednesday, December 29, 2010
d. Divestment of the investment, without meeting the requirements
and regulatory conditions;
e. A non-compliant, proven non-compliance by competent authority, of the country's labor, tax, social security or environmental laws, and other rules governing the investment;
f. Falsely proven falsehood in the documents or information provided, which served as the basis for obtaining the investment incentives;
g. To prevent or hinder the checks of the officials of the State entities, competent in this field, or to resort to means of any kind to mislead these entities or their official officials, with the objective of benefit from the incentives that this Code recognizes;
h. Co-made or attempted co-fact to the public servants responsible for the control and supervision of the benefits recognized by this legislation, declared judicially, without prejudice to the criminal action to be taken; and,
i. That they have benefited from incentives that are prohibited by law.
Art. 32.-Revocator ia.- Without prejudice to the civil or criminal actions to which it has taken place, the commission of any of the causals established in the previous article, will generate the revocation of the benefits granted. The recall provided for in this chapter will be prepared by means of a reasoned resolution of the Technical Secretariat of the Sectoral Council of Production. The sanctioned investor may appeal administratively to the plenary of this Council, following the procedure laid down in the Statute of the Legal and Administrative Regime of the Executive Function.
Art. 33.- If the cause of revocation is any of those established in the literals e, f, g, h, i, Art. 31, the reimbursement of the incentives received and the payment of the taxes plus the corresponding interest shall be determined. which had to be paid, not having mediated access to the tax incentives granted by this legislation, during the period in which the non-compliance was incurred; except for circumstances of a fortuitous case or a more complete document force accredited and accepted by the Sectoral Council of Production. The above, without prejudice to the exercise of the Tax Administration's determining faculty in accordance with the law.
IT TITLE IV
Economic Development Special Zones
Chapter I
The object and constitution of the Special Economic Development Zones
Art. 34.- The national government may authorize the establishment of Special Economic Development Zones (SEZE), as a customs destination, in demarcated areas of the national territory, so that new investments can be established, with incentives detailed in this regulation; those that will be
conditioned to the fulfilment of the specific objectives set forth in this Code, in accordance with the parameters that will be set by regulation-ria and the previewed in territorial order plans.
Art. 35.-Location.- Special Zones of Economic Development will be installed in geographical areas demarcated from the national territory, considering conditions such as: preservation of the environment, territoriality, potentiality of each location, road infrastructure, basic services, connection with other points of the country, among others, previously determined by the governing body in the field of productive development, and in coordination with the entity in charge of national planning and be subject to special treatment of foreign trade, taxation and financial.
Art. 36.-Types.- Special Economic Development Zones may be of the following types:
a. To run technology and innovation disaggregation and transfer activities. In these areas, all types of projects and projects of technological development, electronic innovation, biodiversity, sustainable or energy environmental improvement can be carried out;
b. To carry out operations of industrial diversification, which may consist of all types of innovative industrial enterprises, oriented mainly to the export of goods, with the use of quality employment. In these areas, all kinds of inward processing activities may be carried out, such as: processing, processing (including: assembly, assembly and adaptation to other goods) and repair of goods (including their restoration or (a) of all types of goods for export and strategic import substitution primarily; and,
c. To develop logistics services, such as:
load storage for consolidation and deconsolidation, classification, labeling, packaging, repackaging, cooling, inventory management, dry port handling, or internal loading terminals, coordination of national or international distribution of goods, as well as the maintenance or repair of ships, aircraft and vehicles for the land transport of goods. Preferably, these types of zones will be established within or adjacent to ports and airports, or in border areas. The exclusive storage of cargo or collection may not be authorized within this type of zones.
The logistic services will be oriented to strengthen the physical facilities of ports, airports and border crossings, that serve to enhance the net favourable volume of foreign trade and local supply under the permitted parameters, in consideration of the requirements set out in the Regulation of this Code. The goods that form part of these processes will serve to diversify the exportable offer; however, it will be authorized their nationalization for the consumption in the country in those percentages of production that establishes the regulation to the present
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Code. These limits shall not apply to products obtained in technology transfer and technological innovation processes. Natural or legal persons who settle in the special zones may operate exclusively in one of the aforementioned procedures, or may diversify their operations in the same territory with operations of several of the typologies above, provided that it is justified that the variety of activities is in response to the supply of productive chains in the economic sector which is developing in the approved zone; and that, the ZEDE is within its constituent instrument with the authorization to operate under the typology that responds to the desired activity install.
Art. 37.-Customs control.- The persons and means of transport entering or leaving a ZEDE, as well as the limits, access points and exit points of the special economic development zones shall be subject to the supervision of the customs administration. The customs control may be carried out prior to entry, during the stay of the goods in the area or after their departure. The procedures for the control of the customs administration shall not constitute an obstacle to the flow of the productive processes of the activities carried out in the ZEDE; and shall be simplified for the entry and exit of the goods in these territories. Art. 38.-Administrative act of establishment.- Special areas of economic development shall be constituted by authorization of the Sectoral Council of production, taking into account the potential economic growth of the territories where install the special zones, objectives, plans and strategies of the National Development Plan, the Productive Transformation Agenda, and other regional plans, on the basis of the requirements and formalities to be determined in the This Code. The authorisation shall be granted for a period of twenty (20) years, which may be extended, subject to the assessment procedure laid down in the Regulation, and may be revoked only before the time limit set for having been verified the infringements that result in the revocation of the authorisation. Art. 39.-Public rector.- They will be the responsibility of the Sectoral Council of production, for the establishment of the ZEDE, the following: a. Dictate the general policies for operation and
monitoring of the ZEDE; b. Authorize the establishment of special zones of
economic development that meet the established legal requirements;
c. Cali fy and authorize administrators and
operators of the ZEDE; d. Acquit the queries that will be submitted in respect of
the application of this Code as regards special development zones;
e. Apply the penalties that set this regulation to the administrative and operating companies that fail to comply with the provisions laid down for their operation;
f. Set general and specific requirements,
including those of national origin and value, for a processed, processed product (including assembly, assembly and adaptation to other goods) or repaired (including its restoration or conditioning) within a Special Economic Development Zone can be nationalized, with or without the full or partial payment of tariffs. For the purposes of establishing such a procedure, the customs value of the goods shall be deemed to be nationalised, the national aggregate value and/or the value of the national or nationalised goods which have been incorporated in the the production process of the good to be nationalised, compliance with the rules of origin of national export products, among others, if relevant. This procedure shall be exclusive for the calculation of tariff duties. For the purposes of the settlement and collection of the value added tax, the procedure established by the Internal Revenue Service will be followed;
g. In coordination with the body in charge of the
environment, verify that the management of the Special Zones of Economic Development does not produce environmental impacts that seriously affect the region; and,
h. The others to establish the regulation to this Code.
To carry out the supervision and operational control of the operation and fulfillment of the objectives of the Special Zones of Economic Development, the Minis- Industrial promotion shall establish an operational technical unit, which shall be the implementing authority for the policies to be established by the Sectoral Production Council, in relation to the ZEDE.
Ar t. 40.-Request for ZEDE.- The establishment of a special economic development zone may be requested by interested parties, on the initiative of public sector institutions or decentralized autonomous governments. The investment which is used for the development of these areas may be public, private or mixed. Likewise, both the managing company and the operators that are installed in these zones can be natural or legal persons: private, public or mixed, national or foreign. For the purpose of assessing the appropriateness of authorising the establishment of a Special Economic Development Zone, a general description of the project shall be required, including the requirements laid down in the Regulation. A ZEDE may not be created in spaces that are part of the National System of Protected Areas, or of the State's Forest Heritage, or that Forest or Protective Vegetation has been declared or are fragile ecosystems. In the authorisation to operate the ZEDE, the incentives applied in each particular case, both for managers and operators, may be detailed.
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Chapter II
Of The Administrators and Operators of the Zones
Economic Development Special Art. 41.-ZEDE Administrators.- Private, public or mixed-economy legal persons, national or foreign, who so request, may be established in administrators of special economic development zones, provided they obtain the authorization to carry out one of the activities described in Art. 36 of this Code. Its function shall be the development, management and operational control of the ZEDE, in accordance with the obligations laid down in the regulation to this Code and those determined by the Sectoral Council of production. The powers and control processes to be carried out by the administrators shall be determined by the Production Sectoral Council and the regulation to this Code. Art. 42.-Operators of ZEDE.- The operators are natural or legal persons, public, private or mixed, national or foreign, proposed by the company managing the ZEDE and cali classified by the Sectoral Council of production, which they can carry out the activities authorised in these demarcated areas of the national territory. The operators of the special economic development zones may carry out exclusively the activities for which they were authorized in the relevant qualification, in the terms of this code, their implementing Regulation, the customs legislation as appropriate, and the regulations issued by the Sectoral Council of production. They will also observe that their activities comply with the parameters of labor and environmental regulations, national and international, with processes of environmental licensing to be necessary and with the transfer of technologies and training to the national staff. Art. 43.-Prohibition of connection.- The administrators may not simultaneously hold the operator's cali, nor will they have any economic or social links with the other operators of the ZEDE, under the penalty of revocation. Art. 44.-Support services.- Any natural or legal person, national or foreign, who wishes to establish themselves in a Special Economic Development Zone to provide support services or support to the operators installed in the approved zone, must submit their request to the respective managing company, who will approve or deny their request for a favourable opinion from the Technical Unit-Operative, which is responsible for the supervision and control of the ZEDE. Companies which are set up to provide support services to operators of a Special Economic Development Zone must comply with all the safety and control rules arising from this Code, their regulations and the rules of procedure. guidelines to be issued by the Production Sectoral Council. In the case of institutions of the private, national or foreign financial system, they must obtain the authorization of the
Superintendence of Banks, which will determine the requirements that these companies must meet. Art. 45.- operators and the administrator of the Special Economic Development Zone shall be jointly and severally liable for the entry, possession, maintenance and final destination of any goods entered or processed in the approved zones, and shall be legally liable for the proper use and destination of such zones. The established solidarity responsibility operates on the non-compliant customs tax obligations, and on the financial penalties imposed for offences committed, recognised in this Code and in its implementing Regulation. Art. 46.-Of customs and foreign trade treatment.- As a legal structure of exception, the special economic development zones shall enjoy the treatment of customs treatment granted to them by the customs legal procedure, with the exemption from the payment of tariffs on foreign goods entering these areas, for the fulfilment of the authorised processes, both for administrators and operators. The procedures for the entry and exit of goods from the ZEDE, as well as the use of the waste, mermas and surplus, their possible nationalization, re-export or destruction of goods in a state of deterioration, will be regulated in the regulation to this Code. For the purposes of customs operations, the Regulation to this Code shall lay down the parameters in which the entry of a commodity into a special economic development zone is considered to be an export and, in turn, when the entry into the the national customs territory of a good that comes from an approved zone is considered an import. Art. 47.-Entry into another system.- Capital goods entered into the country by means of a customs suspension or discharge procedure for the payment of taxes on foreign trade may end their arrangements with the re-export of the goods to a special zone of economic development, provided that an operator has applied for their respective income to use them in the authorised activities. Art. 48.-Valuation of capital goods.- The capital goods of foreign origin used in an approved zone, for the purposes of their nationalization, shall be valued considering the state in which they are located at the time of the processing of the declaration to consumption.
Chapter III
Of violations and sanctions to Special Economic Development Zones
Art. 49.-Infractions.- The infringements for non-compliance with the requirements of ZEDE are to be classified as minor and serious. The penalties provided for in this field shall be applied by the Technical Operational Unit for the Control of Special Areas or by the Sectoral Council of Production, in accordance with its powers; and taking into account the seriousness and the consequences. the fact or omission made, without prejudice to the civil and criminal actions to which it took place.
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Art. 50.-Minor infractions.- These are minor violations sanctioned with written warning or fine, the following:
a. Non-compliance with the administrator's obligations that are in the authorization and do not constitute serious violations;
b. Where the operator does not inform the undertaking of the entry, use and exit of all goods and inputs to be processed, processed, processed, marketed or consumed, as well as the use of labour and sales of foreign currency, within the time limits provided for in the regulation;
c. For failure to present the internal regulations for the operation of each ZEDE within the prescribed deadlines;
d. When the administrators do not carry through organized computer systems, communicated in line with the Internal Revenue Service, the Ecuador Customs Service and the ZEDE, the following information:
1. The
ZEDE
source and target identification the
ZEDE
2. The raw material integration tables
that are to be converted into intermediate or final products in the ZEDE;
3. The partial processing operations to
that are referred to in the legal regulations; 4. The regime changes that are authorized; 5. The inventories of its operators; 6. The tax-free transactions performed;
and,
7. The sales made within the territory of the ZEDE, with the identification of the buyers.
e. Breach of the procedures established for
the goods ingress and output of the ZEDE; f. By Failure of the
progress, equipment and investment schedules to be met in the time proposed in the documents that served as the basis for the cali of an operator in the ZEDE or for the granting of authorization as an administrator; and,
g. Non-compliance to any other rule
not expected as a serious infringement. Art. 51.-Serious infractions.- Constitute serious infractions of those behaviors that cause to assume an inexcusably lacking act of dili gency and care; and, those in which there would be reoffending in a slight lack. They are serious violations sanctioned with suspension, cancellation of the operator's cali or recall of the authorization, as appropriate, the following:
a. Failure to comply with any of the objectives outlined in the authorization of the special economic development zones identified in this Code;
b. Non-binding violation
expected for administrators and operators; c. When the administrator does not verify and control the
activities of its operators, in order to use the legal mechanisms established in this Code, its regulations and other applicable rules, reporting the violations to the relevant bodies, in order to take the administrative and legal measures of the case;
d. The refusal to admit inspections, verifications or
audits by the competent bodies of the ZEDE or agreed in each case by the competent administration, or the obstruction to their practice;
e. The entry into the ZEDE of goods such as:
weapons, explosives and ammunition; narcotic drugs of any nature; and, products that threaten the health, the environment and public safety or morals, that do not have express authorisation of the authority of the operational technical unit of ZEDE, without prejudice to the criminal and civil actions involved in these offences; and,
f. When the activities performed by the operators cause environmental damage or fail to comply with the Environmental Management Plan, if any.
The commission of any of these causes, as well as the recidivism of a (a) a minor fault, an economic fine or the suspension of the administrator or operator for up to three months. In the event of a recidivism, they shall be punished by the cancellation of the operator's or revocation of the authorization, in the case of an administrator or operator.
The application of the penalties provided for the infringements described, shall be without prejudice to other legally enforceable responsibilities.
Art. 52.-Sanctions.- Administrators or operators of special economic development zones will be punished for the violations that this chapter contemplates, depending on the severity of each case, with: For minor infractions:
a. Admonishment in writing; and,
b. Fine whose value will be at least ten and a maximum of one hundred basic wages unified for the worker in general.
For serious infractions: a. Fine whose value will be at least fifty-one
maximum of two hundred basic wages unified for the worker in general;
b. Suspension of authority granted to
to develop its activities, for up to three months;
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c. Definitive cancellation of operator cali
within the respective economic development special zone; and,
d. Revoking the authorization of a special economic development zone.
In the case of environmental damage, those responsible, in addition to the established sanctions, will be required to perform the compliance remediation process. with the current environmental regulations, in accordance with the rules of the Constitution and the Law.
The penalties provided for minor infractions may be adopted by the competent unit for the operational control of the special zones. The penalties provided for serious infringements shall be adopted by the Sectoral Council of Production. For the application of the penalties detailed in this article, the respective administrative process must be established in advance, the procedure of which will be established in the Regulation to this Code. The suspension of the authorizations, cancellation or revocation leads to the suspension or termination of the tax incentives granted, for the same period of the penalty to be established.
LI BRO III
ENTERPRISE DEVELOPMENT OF THE MICRO, SMALL AND MEDIUM ENTERPRISES,
AND THE DEMOCRATIC PRODUCTION.
IT TITLE I
From Promotion to the Enterprise Small, Small and Medium Business
Chapter I
Of The Development and Development of Micro, Small, and Medium Enterprises (MSMEs)
Art. 53.-Definition and Classification of MSMEs.- The Micro, Small and Medium Enterprises is any natural or legal person who, as a productive unit, exercises an activity of production, trade and/or services, and that meets the number of workers and gross value of annual sales, indicated for each category, in accordance with the ranges to be established in the regulation of this Code. In the case of non-conformity of the applied variables, the gross value of annual sales shall prevail over the number of employees for the purposes of determining the category of an undertaking. Artisans who qualify for micro, small and medium business criteria will receive the benefits of this Code, subject to compliance with the requirements and conditions outlined in the regulations.
Chapter II
Regulatory bodies of MSMEs Art. 54.-Institutionality and Competences.- The Sectoral Production Council will coordinate policies for the promotion and development of Micro, Small and Medium-sized Enterprises with sectoral ministries in the field of their competencies. To determine the cross-sectional policies
of MSMEs, the Sectoral Production Council will have the following attributions and duties:
a. Approve the policies, plans, programs and projects recommended by the implementing agency, as well as monitor and evaluate the management of the entities responsible for the implementation, considering the cultural, social and environmental particularities of each zone and articulating the necessary measures for technical and financial support;
b. Formulate, prioritize, and coordinate actions for the sustainable development of MSMEs, as well as establish the annual budget for the implementation of all programs and plans that are prioritized within it;
c. Authorize the creation and monitoring of the development of specialized infrastructure in this field, such as: development centers MSMEs, research and technological development centers, business incubators, transfer nodes, or laboratories, which are required to promote, facilitate and promote the productive development of these enterprises in accordance with the relevant laws of each sector;
d. Coordinate with specialized, public and private agencies, training programs, information, technical assistance and trade promotion, aimed at promoting the participation of MSMEs in international trade;
e. To encourage the participation of local, national and international universities and teaching centers in the development of entrepreneurship and production programs, in an articulated manner with the productive sectors, in order to strengthen the MSMEs;
f. Promote the application of the principles, criteria necessary for quality certification in the field of MSMEs, determined by the competent authority in the field;
g. Drive the implementation of clean production programs and social responsibility by MSMEs;
h. Promote the implementation of information and organizational development tools, which support the linkage between public and private institutions involved in the business development of MSMEs;
i. Coordinate with public and private sector institutions, linked to business financing, actions to facilitate access to the credit of MSMEs; and,
j. Other than set the Law.
Chapter III
Productive Development Mechanisms
Art. 55.-Public procurement.- Public institutions will be obliged to apply the principle of inclusion in their acquisitions. To encourage MSMEs, the National Institute of Public Procurement should encourage and monitor all contracting entities to comply with the following:
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a. Set inclusion criteria for MSMEs, in
the procedures and proportions set by the National Public Procurement System;
b. Grant all of the facilties to MSMEs to provide adequate information about the processes in which they can participate, in a timely manner;
c. Strive to simplify procedures to intervene as providers of the state; and,
d. Define within the annual procurement plan of public sector entities, goods, services and works that can be supplied and executed by MSMEs.
The National Institute of Public Procurement will maintain an updated record of purchases made to the popular and solidarity economy and MSMEs and will disclose these benefits to the citizenry, as well as future purchases plans. public to be carried out by the State and its institutions. The same technical obligations and parameters for inclusive purchases should be applied to benefit the actors of the popular and supportive economy.
Chapter IV
Of The Single Register of MSMEs and Simplifi Paperwork
Art. 56.-Single register of MSMEs.- The Single Register of MSMEs is created as a database by the Ministry that is the chair of the Production Sectoral Council, who will be responsible for administering it; for which, all Ministries The sector will be obliged to provide timely information for its permanent creation and updating.
This register will allow the identification and categorization of MSMEs in the production of goods, services or services. manufacturing, in accordance with the concepts, parameters and criteria defined in this code. In the same way, it will generate a database that will allow a sector information system, MSMEs to participate in public programs to promote and support their development, or to benefit from the incentives of this code, for the competent body to be able to exercise the rectory, the definition of public policies, as well as to facilitate appropriate assistance and advice to MSMEs.
For the purposes of monitoring the public policies implemented in this sector, the Ministry of the Registry will be able to request the MSMEs to establish in the database, information related to their categorization, in the terms that will be determined in the regulation.
IT TITLE II
From the Democratization of the Productive Tr ansformation and Access to Production Factors
Art. 57.-Productive Democratization.- In accordance with the provisions of the Constitution, productive democratization will be understood as the policies, mechanisms and instruments that generate the deconcentration of factors and
production, and facilitate access to finance, capital and technology for the production of productive activities. The State will protect family and community agriculture as guarantors of food sovereignty, as well as the craft sector, the urban informal sector and the micro, small and medium-sized enterprises, implementing policies that regulate their exchanges with the private sector. The State will promote specific policies to eradicate inequality and discrimination against women producers in access to production factors. Art. 58.-From the implementation of processes of Democratization of productive transformation.- The Sectoral Council of Production will design and monitor the effective implementation of the policy of democratization of productive transformation, through the design and implementation of specific programs that allow effective access to production factors such as land and capital, among others.
Art. 59.-Objectives of democratization.- The policy of democratization of productive transformation will have the following objectives:
a. Encourage and facilitate the access of Ecuadorian citizens to the ownership and transformation of productive media;
b. Facilitate the citizenship of companies, through the design and implementation of tools that allow citizens ' access to the actions of companies in the hands of the State;
c. Support the development of the productivity of MSMEs, groups or organized productive units, through innovation for the development of new products, new markets and new production processes;
d. Encourage the fulfillment of the business ethics promoted by the National Government, through the creation of a public recognition management stamp, which will encourage and encourage companies that perform their activities in compliance with the the environment; complying with its employees and employees in their employment and social security obligations; and, with the community, with the timely payment of their tax obligations, in accordance with applicable law;
e. Support the development of innovation processes in Ecuadorian companies, through the design and implementation of tools that allow companies to be more efficient and attractive, both in the domestic and international markets;
f. Incentivizing and attracting investments that generate local and territorial development, greater productive chains with equity, a strategic insertion in the international market, quality employment, technological innovation and democratization of the capital;
g. The territoriality of public policies; h. Promote the deconcentration of factors and resources
productive;
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i. Implement measures aimed especially at the and
famili farmers, women, and communities peoples and nationalities to eradicate inequality and discrimination;
j. Incentivize the redistribution and elimination of inequalities in access to production factors, among the discriminated sectors;
k. Promote specific measures to eradicate inequality and discrimination against female producers, in access to production factors;
l. Encourage the development and dissemination of knowledge and technologies oriented to production processes;
m. Support the promotion of national production in all sectors, in particular to ensure food sovereignty and energy sovereignty that generates employment and value added; and,
n. Develop public financial services for the democratization of credit that facilitate access to finance, capital and technology for the production of productive activities, especially of the groups traditionally excluded from these financial services.
The initiatives that are sought to foster with these mechanisms will be those that perform productive transformation and value aggregation. The regulation to this Code will establish the technical parameters and requirements that will be met by individuals and companies involved in these processes.
Art. 60.-Of the incentives for the opening of the business capital.- For the completion of the objectives set out in the previous article, the governing body on the policy of productive development, will promote and monitor, in coordination with The Internal Revenue Service, the Ministry of Labor, the Superintendency of Companies, the Superintendence of Banks and Insurance, among other governmental entities, the implementation of the following mechanisms:
a. Diversification of the shareholding of undertakings in which the State is an exclamation owner or a part of the share capital, in favour of the employees of those undertakings. The acquisition of the stock packages may be made through the mechanisms of the national securities market system or other mechanisms recognized by law. This mechanism is not applicable for public companies;
b. The State may, temporarily, invest in the capital of productive, private or mixed-processing enterprises, and subsequently finance the workers in the purchase of their stock packages, with credits and programs of preferential financing; and,
c. It will encourage the opening of private companies ' capital, in favor of the workers of these companies, through the approval of the tax and financial incentives that are created in this Code.
The regulation to this Code establish the parameters to be met by the companies and the
workers involved in the business capital opening processes, in a special way, the mechanisms that limit the linkage between the participants and any an act of simulation of the massification of business capital. In the same way, the special powers of the competent authorities will be established to ensure the transparent dissemination of these processes to the society in general and the proper evaluation of the objectives achieved by them.
Chapter I
On Earth
Art. 61.-Access to the land and its integral development.- The State, through its competent governmental bodies, will encourage and facilitate access to the land to the famili and peasant communities lacking in it, giving them preference in the processes of land redistribution, by means of certification mechanisms, transfer of land, mediation for the purchase of land available in the market, reversal, or other mechanisms established in the Constitution and the Law. To ensure that these actions result in improved productivity and market access, the following activities will also be performed:
a. Incentivize alternative marketing mechanisms so that, while seeking to improve the income of farmers ' families, the supply of local and regional markets will be guaranteed;
b. Support the country's food sovereignty, by encouraging food production for national consumption, encouraging, in addition to productivity, the production of goods that promote the proper nutrition of the families. equatorial, especially from childhood; and,
c. Promote productive practices that ensure the conservation and sustainable management of the land, especially its fertile soil that prevents degradation, in particular that caused by pollution and erosion.
Resources for These programs will be allocated annually from the general budget of the State.
Chapter II
Financing and Capital
Art. 62.-Access to Public Banking.- The Sectoral Council of Economic Policy will determine and monitor the access of all productive actors to the financing of public banking; it will establish guidelines and incentives to support access to private financing, in particular the actors of the popular and solidarity economy, of the micro, small and medium enterprises; and, will determine the mechanisms to encourage the deepening of the market of values, to encourage the access of all the actors of the production and to seek the reduction of the costs of intermediation
competent authority in the field of public financing may establish special credit programs for these sectors, with the participation of the private financial system.
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Art. 63.-Registration.- The financial, public and private entities shall, compulsorily, create and maintain a register of transactions for undertakings classified as MSMEs and shall regularly report to the implementing body of the MSMEs.
Art. 64.-Guarantees.- The financial regulatory authority shall establish a special guarantee scheme for the private and public financing of MSMEs, and for the development of venture capital initiatives, both public and private.
Art. 65.-National Guarantee Fund.- The national guarantee fund, of a public nature, is created to facilitate the access of MSMEs to the financing of their activities. For financial purposes, the guarantees supporting this fund will be considered as self-financing guarantees and the coverage of the guaranteed credit will be one-on-one. The Fund will form part of Ecuador's credit guarantee system, under the regulation of the Superintendence of Banks and Insurance. The operation of this fund will be determined in
Art. 66.-Standards for MSMEs.- The securities market regulatory authority will develop special regulations for individual and associative access of MSMEs to financing through the stock market. The public institutional investors will determine a special and facilitating regulation that will allow the purchase of the securities generated by the MSMEs.
Art. 67.-Other forms of financing.- The organization with the competition to promote and regulate popular micro-finance will establish the mechanisms to enhance the financing of micro and small enterprises throughout the national territory, especially in regions with less financial coverage and to improve the efficiency and access to specialized technologies of the private operators of the system.
The national government will implement a risk capital program that allows Access by MSMEs to these modalities, which are necessary for innovation and transformation productive, as well as a comprehensive program of entrepreneurship for the entire pre-investment and investment cycle.
Art. 68.-Credit for the opening of capital and investment.- Private companies that require financing to develop new investments, and who in turn would like to execute a program to open their capital, in the terms of this legislation, can benefit from the flexible credit programs that the national government will implement for the mass of these processes, with preferential interest rates and long-term credits.
IT TITLE III
Terr itor ial Equitativo
Art. 69.-Pr ior ización terr itor al.- The productive transformation will seek to energize all the territories of the country; however, public investment in productive development in the economically depressed areas will be prioritized, taking into account factors such as: high unemployment rates, unmet basic needs, among others; the same ones that will be determined jointly with the
National Planning Secretariat, the Production and Government Sectoral Council Decentralised Self-employed. These bodies will assess and monitor compliance with this policy. Art. 70.- The National Planning Secretariat, the Production Sectoral Council and the Autonomous Decentralized Governments will be able to define policies to promote mechanisms to promote the endogenous economic development of the territories, and integration with the domestic and international market.
LI BRO IV
OF FOREIGN TRADE, ITS CONTROL BODIES AND INSTRUMENTS
IT TITLE I
Of The Institutional Trade
Exterior Art. 71.-Institutionality.- The body that will approve national public policies in matters of commercial policy, will be a collegial body of public intersectoral character, responsible for the regulation of all the related matters and processes to this subject, which will be called the Foreign Trade Committee (COMEX), and which will be made up of the following institutions: a. The Ministry of Commerce of the foreign trade policy
; b. The Ministry of the Agricultural policy; c. The ministry of the industrial policy; d. The Ministry in charge of coordinating development
productive; e. The Ministry in charge of coordinating the
economic policy;
f. The Ministry in charge of public finances;
g. The National Planning Body;
h. The Ministry in charge of coordinating strategic sectors;
i. The Internal Revenue Service;
j. The national customs authority; and,
k. The other institutions to be determined by the President of the Republic by executive decree.
Delegates must have at least the rank of deputy secretary.
The Committee shall operate in accordance with established rules for the collegiate organs of the Executive Function, in addition to the following provisions:
1. The Foreign Trade Committee shall be chaired by the Ministry of Education, which the President of the Republic determines, and shall also be the Technical Secretariat of the Republic; and
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2. The Technical Secretariat of the Trade Committee
Exterior will have the necessary technical areas to: design public policy and commercial policy programs, as well as their monitoring and evaluation.
Art. 72.- Competencies.- They are duties and powers of the governing body in matters of commercial policy, the following: a. Formulate and approve the policies and strategies,
general and sectoral, in the field of foreign trade, promotion and promotion of exports, as well as to designate the implementing agencies;
b. I issued a prior opinion for the start of negotiations
of international agreements and treaties on trade and economic integration; as well as the guidelines and strategies for negotiation. Within the framework of trade negotiations, the State may provide tariff or tax preferences for the entry of products that are of commercial interest, with particular emphasis on environmentally responsible goods;
c. Create, modify, or delete tariff rates; d. Review non-tariff rates, other than
customs, linked to foreign trade processes;
e. Regular, facilitate or restrict the export,
import, circulation and transit of non-national or nationalized goods, in the cases provided for in this Code and in the international agreements duly ratified by the State
f. Issue the rules on records, authorizations,
prior control documents, and import and export procedures, other than customs, general and sectoral, including the requirements to be met r, other than customs formalities;
g. Approve and publish the nomenclature for the
classification and description of the import and export goods;
h. Set the international trading negotiation parameters
on source matter; i. Adopt the necessary measures for the
simplification and administrative efficiency in foreign trade, other than customs processes;
j. Adopt the necessary rules and measures for
to counter unfair international trade practices, affecting domestic production, exports or, in general, the country's commercial interests;
k. Know the reports of the Investigative Authority and
adopt commercial defense measures in accordance with current national and international regulations, in the face of unfair international practices or increase of imports, that cause or threaten to cause damage to domestic production;
l. Approve import quotas or restrictive measures for foreign trade operations, when commercial conditions, affectation to the local industry, or the economic circumstances of the country so require;
m. Resolve the conflicts of competition that may arise between the various public sector bodies in the field of foreign trade;
n. Promote public banking financial assistance programs for domestic producers, with flexible credits that facilitate the implementation of appropriate environmental techniques for cleaner and more competitive production. of environmentally responsible goods exports;
or. Promote the creation of a system of environmental certifications for agricultural and industrial products, for the purposes of access to international markets, in coordination with the national environmental authority;
p. Approve the regulations that, in the field of commercial policy, are required to promote trade in products with environmental responsibility standards;
q. Defer, on a temporary basis, the application of general tariff rates, or by sector specific to the economy, as appropriate to national production or the economic needs of the State;
r. Apply common external tariff rates, in accordance with economic integration treaties;
s. Promote environmentally responsible exports and imports; and,
t. The others to be established in this Code.
Art. 73.-Resolutions.- The rules of general character and mandatory compliance approved by the governing body in matters of commercial policy shall be adopted by Resolutions to be published in the Official Register. The form and effects of the other acts adopted by the Committee shall be regulated in the Regulations and shall be subject to the provisions of this Code and to the international agreements duly ratified by Ecuador. The implementation of the decisions taken by the governing body in matters of commercial policy, as well as its control, shall be carried out by the competent public ministries and bodies, in accordance with the functions and duties laid down in the Regulation as well as resolutions issued by the same body. The COMEX Technical Secretariat shall monitor compliance with its provisions. Art. 74.-Coordination.- The ministries and public institutions responsible for the administration of authorizations or procedures prior to the importation or exportation of goods, in the field of public health, environmental, health animal and plant, technical regulation and quality, cultural heritage, control of narcotic drugs and psychotropic substances, and other trade-related measures, shall implement those functions in accordance with the policies and rules adopted by the Commission. the
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governing body in matters of commercial policy. These agencies may not apply administrative or technical measures related to trade, which have not been previously coordinated with the governing body in matters of commercial policy.
Art. 75.-Author ity investigator.- For the purposes of this book, the investigating authority, the body determined in the Regulation of this Code, shall be understood to administer the investigative procedures in the field of commercial defence in the field of foreign trade.
IT TITLE II
Of Arancelar and Non-Arancelar Measures
Chapter I
Foreign Trade Tariff Measures
Art. 76.-Form of expression.- Tariff rates may be expressed in mechanisms such as: percentage terms of the customs value of the goods (ad-valorem), in monetary terms per unit of measure (specific), or as a combination of both (mixed). Other modalities to be agreed upon in international trade agreements, duly ratified by Ecuador, will also be recognized.
Art. 77.-Tariffs of tariffs.- Tariffs may be adopted under different technical modalities, such as:
a. Fixed tariffs, when a single tariff is established for a customs and foreign trade nomenclature subheading; or,
b. Tariff Quotas, when a tariff level is established for a certain quantity or value of imported or exported goods, and a different tariff for imports or exports exceeding that amount.
Other modalities will also be recognized in the international trade agreements, duly ratified by Ecuador. The national tariffs must respect the commitments that Ecuador acquires in the various international treaties duly ratified, without prejudice to the right to apply safeguard or commercial defense measures to the one that exceed the set tariff rates.
Chapter II
Non-tariff measures of Foreign Trade
Art. 78.-Measures not to be used.- The Foreign Trade Committee may establish measures for non-tariff regulation, for the import and export of goods, in the following cases:
a. When necessary to ensure the exercise of a fundamental right recognized by the Constitution of the Republic;
b. To comply with the provisions of international treaties or conventions to which the Ecuadorian State is a party;
c. To protect life, health, security of people and national security;
d. To ensure the preservation of the environment,
biodiversity and animal and plant health; e. When it is necessary to impose response measures to
the restrictions on Ecuadorian exports, implemented unilaterally and unjustifiably by other countries, in accordance with the rules and procedures provided for in the respective countries. international trade agreements and the provisions established by the governing body on foreign trade;
f. When you need to apply mode measures
temporary to correct balance of payments in the balance of payments;
g. To prevent illicit trafficking of substances
narcotic drugs and psychotropic substances; and, h. To achieve compliance with laws and regulations,
compatible with international commitments, in matters such as customs controls, intellectual property rights, consumer rights, control of the quality or marketing of products intended for international trade, among others.
Art. 79.- In addition to the cases provided, measures of non-tariff regulation and restriction may be introduced in the following cases: a. To avoid shortages of food products or
other essential products for the country, as well as to control the price adjustment of these types of products;
b. To ensure the supply of raw materials to
domestic producers, in execution of a government industrial development plan;
c. To protect non-renewable natural resources of the
country; to protect the national heritage of cultural, artistic, historical or archaeological value; and,
d. In the other cases established by the body
competent in this matter, for being convenient to the trade and economic policies of Ecuador, as established in the international agreements duly ratified.
Art. 80.-Fees.- The fees that are required for the granting of permits, records, authorizations, li cences, analyses, inspections and other formalities applicable to the import and export of goods, or in connection with them, different to regular customs procedures and services, shall be fixed in proportion to the cost of the services actually provided, whether at local or national level. In this way, only the fees referred to in the preceding paragraph, as well as the formalities and requirements applicable to the procedures relating to the import and export of goods, shall be required, on the basis of their approval by the Authority. In the field of external trade, the relevant legal instrument published in the Official Register. The formalities and
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requirements in these procedures will be strictly necessary to achieve the objective pursued.
Art. 81.- Procedures.- The electronic procedures for the approval of applications, notifications and formalities related to foreign trade and customs facilitation will be recognized as valid.
The State will promote the system electronic interconnection between all public and private sector institutions, which are related to foreign trade, in order to facilitate and streamline the import and export operations of goods, which shall be implemented by the national customs authority. The customs authority will be in charge of the implementation and development of this system.
Art. 82.-Mechanisms.- Among the non-tariff measures provided for in this regulation are the non-tariff quotas, the (a) import duties, sanitary and phytosanitary measures, technical regulations; and any other mechanism recognized in international treaties duly ratified by Ecuador.
The requirements and procedures for the application of these measures will be laid down in the regulation to this Code.
Art. 83.-Nomenclature.- For the application of tariff and non-tariff measures on the import and export of goods, as well as for external trade statistics, the nomenclature defining the body shall be used. In the case of foreign trade, in accordance with the Convention on the Harmonized System of Designation and Coding of Goods (Harmonized System), as well as of any other system recognized in international treaties, ratified by Ecuador. The governing body in the field of external trade may create additional or additional codes for the application of specific trade measures in respect of products which cannot be classified, in whole or in part, in nomenclatures. in effect.
Chapter III
Goods or igen Certification
Art. 84.-Or igen rules.- Source rules will mean the technical parameters set for the purpose of determining the customs territory or region of origin of a product. The origin of the goods may be national, if one is considered a single country, or regional, if more than one country is considered.
Goods may be subject to compliance with rules of origin for the purposes of benefiting from preferences. tariff quotas, tariff quotas, special customs arrangements, and other specific trade measures where the origin of a product is required to be determined. Art. 85.-Certification of Or igen.- Correspond to the governmental unit designated in the regulation to this Code, regulate and administer the certification of origin of the national goods. The administration of the certification may be carried out directly or through entities that have been granted for the purpose, public or private; and the competent authority may act on its own initiative or at
request from interested parties, national or foreign, in the investigation of doubts about the origin of a product exported from Ecuador.
The entity enabled for the effect will also certify the origin of the goods subject to inward processing operations, which produce in a Special Economic Development Zone, which complies with the rules to be established for the recognition of the origin of the processed product, or in accordance with applicable international agreements, both for export and for its introduction into the national customs territory.
Art. 86.-Verification of or national customs authority shall be responsible for carrying out surveillance and verification of compliance with the rules of origin of the import goods, in the case of products of foreign origin, irrespective of the the customs procedure to which they are imported. For the purpose, it may make use of all the privileges that the law and the international conventions give to it for the control of the imported goods, including the verification in factory of the processes of production of the goods imported to the country.
Art. 87.-Discrepancies on or igen.- Where there are doubts about the authenticity of the certification, compliance with the applicable rules of origin or when the certificate of origin is not present, it contains errors, or is incomplete, for the nationalisation of goods of foreign origin, the customs administration may accept the lodging of a security for the value of the corresponding duties, duties and taxes, in accordance with the provisions laid down by law applicable.
IT TITLE III
Of The Defense Measures Commercial
Chapter I
Art. 88.-Commercial Defense.- The State will promote transparency and efficiency in international markets and promote equal conditions and opportunities, for which In accordance with the provisions of this regulation, as well as in the respective international instruments, it shall take appropriate trade measures to:
a. Prevent or remedy the damage or threat of damage to domestic production, derived from unfair dumping practices and subsidies;
b. Restrict or regulate imports that increase
significantly, and which are performed under such conditions as to cause or threaten to cause serious harm, to domestic producers of similar or directly competing products;
c. Respond to commercial, administrative,
monetary or financial measures taken by a third country, affecting the rights and commercial interests of the Ecuadorian State, provided that they may be considered incompatible or unjustified in the light of international agreements, or nullify or detract from advantages arising from an international trade agreement;
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d. Restrict imports or exports of
products for social economic needs of local sourcing, internal price stability, or national production protection and domestic consumers;
e. Restrict imports of products to protect the balance of payments; and,
f. To counteract any negative effects on domestic production as provided for in the international conventions duly ratified by Ecuador.
Through international trade agreements, the the application of these measures or to establish other specific mechanisms of trade defense, by origin or origin of the goods.
Within the measures of trade defense that the governing body may adopt in the field of politics (a) the measures to be taken in respect of the safeguard and any other mechanism recognized by the international treaties duly ratified by Ecuador.
The requirements, procedures, mechanisms for implementing and implementing the trade defense measures will be subject to to determine the regulation to this Code, including the retroactive application of the measures laid down after the formal investigation procedure detailed in the regulatory standard; and the type of products to be determined apply the measures and exceptions.
Art. 89.-Rights.- Rights (a) the customs administration, together with the applicable external trade taxes, will be collected by the Customs Administration without the possibility of establishing a fiscal nature or taxes on these charges having a commercial effect. Therefore, the general principles of tax law will not be mandatory for these measures.
The anti-dumping and countervailing duties will remain in force for the time being and to the extent necessary to counteract the damage to the national production branch. However, such rights shall be eliminated within a period of five years, counted from their entry into force, in the terms set out in the regulation to this regulation.
In the case of safeguards, they shall be valid for up to four years. years and may be extended for up to four years, provided that the need for maintenance is justified, taking into account compliance with the national production adjustment programme. The economic charges imposed as a result of these processes may be less than the dumping margin or the amount of the subsidy established, provided that they are sufficient to discourage the importation of products, under conditions of unfair practices of international trade.
When the need to retroactively collect these charges is resolved in the investigation, the customs authority will determine the recovery procedure
set for these cases, in the terms set in the regulation.
Art. 90.-Return. The values charged for provisional measures of anti-dumping duties, compen-satory duties or provisional safeguards shall be returned if, at the end of the investigation, it is not determined that the increase in imports has caused or has threatened to cause serious damage to a branch of national production.
Art. 91.-Review.- The anti-dumping, saving-days or definitive countervailing duties may be reviewed and modified, periodically, at the request of a party or of trade, at any time, after the Authority's report Investigator, regardless of whether such rights are subject to a procedure of administrative or judicial dispute, national or international.
In any case, the resolutions declaring the initiation and the conclusion of the Review should be given to interested parties in which knowledge is available. In the review procedure stakeholders will have the right to participate.
Chapter II Art. 92.-Competences.- In the field of commercial defence against trade measures implemented by governments of third countries, it will be the responsibility of the governing body for commercial policy: a. Resolve or, where appropriate, recommend the measures of
trade policy that are necessary to ensure respect for the rights of the Ecuadorian State under international trade rules;
b. Without prejudice to the powers of the Attorney General's Office
, it is up to this body to decide whether a dispute in the field of foreign trade is submitted to a panel, special group, arbitral tribunal, tribunal or any appellate body established in accordance with international treaties or agreements;
c. Adopt appropriate measures, compatible with the
international treaties and agreements, when a third country initiates internal or international procedures, of a commercial, financial, currency or administrative nature, the results of which may affect Ecuador's production, exports, or commercial interests;
d. Adopt the measures necessary to ensure
compliance with the decisions taken by the dispute settlement bodies established in accordance with this Code and with the agreements relevant international; and,
e. The others that set this rule.
IT TITLE IV
From Promotion and Promotion of Exports
Ar t. 93.-Promotion of the Extation.- The State will encourage export-oriented production and promote it through the following order mechanisms
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general and direct application, without prejudice to those referred to in other statutory rules or government programs:
a. Access to tariff preference programmes, or other advantages resulting from trade agreements of mutual benefit to the signatory countries, whether they be regional, bilateral or multil, for the products or services which comply with applicable source requirements, or that they enjoy such benefits;
b. Right to full or partial conditional return on taxes paid for the import of inputs and raw materials incorporated into products that are exported, in accordance with this Code;
c. The right to benefit from the special customs arrangements, with the suspension of the payment of tariff duties and import taxes and applicable surcharges of a tax nature, of goods for export, in accordance with the provisions of the set in book V of this Code;
d. Assistance or financial assistance provided for in the general or sectoral programs to be established according to the national development program;
e. Assistance in areas of information, training, external promotion, development of markets, formation of consortia or unions of exporters and other actions in the field of export promotion, promoted by the national government; and,
f. Right to access the incentives to productive investment provided for in this Code and other relevant rules.
Art. 94.-Insurance.- The public sector financial body determining the Executive Function shall establish and administer an Export Credit Insurance mechanism in order to cover the risks of non-payment of the value of the goods or services sold to the outside within the financial security parameters.
Art. 95.-Non-financial promotion of exports.- Create the Institute for the Promotion of Foreign Exports and Investments, attached to the Ministry of Foreign Trade, which will be structured and operated according to what is Set in the Regulation.
LI BRO V
OF THE IT SYSTEM AND THE CUSTOMS FACILI
IT TITLE I
THE PROMOTION AND PROMOTION OF STRATEGIC SECTORS
KEYS TO The Productive Infrastructure Art. 96.-Investment in strategic sectors.- The State may delegate exceptionally, to private initiative and to the popular and solidarity economy, investments in strategic sectors in cases that are established in the laws of each sector and, subsidiarimente, in this Code.
Without prejudice to the corresponding sectoral laws, domestic and foreign investors who develop projects in the strategic sectors defined in the Constitution and in the other provisions of the applicable legal order, they may be eligible in addition to what is foreseen in this chapter.
Art. 97.-The need for evidence of formal qualifications.- The investment contract may not be understood as an authorization for the development of activities in strategic sectors, where other specific qualifications defined by the sectoral laws, such as contracts, permits, authorizations, concessions, etc. The existence of an investment contract shall not imply a limitation of the application of acts of regulation and control by the State, through the competent entities.
Art. 98.-Tr ato no discriminator io en el sector electr ico.- In the electrical sector, the new projects of the national private companies of electric generation, will enjoy equal treatment, mechanism and condition of guarantee and/or payment in the purchase energy, which is applied for international electricity transactions, in line with the decisions of the Andean Community and the regulatory provisions issued by the regulatory body of the electricity sector, in respect of payment guarantees, Preliminary report in favour of each case of the Ministry of Electricity and the Ministry of Finance.
Art. 99.-Simplification of administrative formalities.- In accordance with the objective of the National System of Public Data Records, institutions, institutions and agencies of the State, in the field of their competences, shall be required to the administrative formalities to be carried out before them. Within this context, institutions, institutions and public bodies shall implement automated databases and may not require the submission of certified copies or photocopies of documents which those institutions, institutions and bodies
institutions, institutions and public bodiesendeavour to limit to the minimum the requirement for the submission of updated certified copies of the information provided by the public authorities. public documents which may be obtained by legal or operational means through the interconnection of Public Sector databases.
Art. 100.-Exceptionality.- In exceptional form duly decreed by the President of the Republic when necessary and appropriate to satisfy the public, collective or general interest, when the technical or economic capacity is not available or when the demand for the service cannot be covered by public or mixed enterprises, the State or its institutions may delegate to the private initiative or to the popular and solidarity economy, the management of the strategic sectors and the provision of the services public electricity, road infrastructure, port or airport infrastructure,
The provisions of the Constitution will be guaranteed, and it will be precautionary that the prices and tariffs for the services are equitable and that their control and regulation be established by the state institutionality.
Modality of delegation may be that of concession, association, strategic alliance, or other contractual forms according to the law, observing, for the selection of the delegate, the procedures of contest
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public to determine the regulation, except in the case of state-owned enterprises in the countries that are part of the community international, in which case the delegation can be made directly.
Art. 101.-Efficiency in the public service.- The State will adopt specific measures to support the generation of systemic competitiveness, through the reduction of transaction costs, through the elimination of unnecessary formalities, as well as promote a public culture of quality service. The use of IT and telematics mechanisms for obtaining, validating and exchanging information and other electronic government measures will be proposed; for the effect, both the central government entities and the autonomous governments. The focus will be on specific programs to permanently ensure online, agile and efficient services.
Art. 102.-Value Added National.- The Ministry in charge of the industrial policy jointly with the governing body of the public procurement, will develop relevant mechanisms for the control of the national component added in the acquisition of goods and services, in public procurement and in investments made in projects in the strategic sectors.
IT TITLE II
From the Customs Facilitation for Trade
Chapter I
Fundamental Rules
Art. 103.-Scope.- This Title regulates the legal relations between the State and natural or legal persons engaged in activities directly or indirectly related to the international traffic of goods. For customs purposes, merchandise is meant for all movable property of a body nature.
In all that is not expressly provided for in this title, the rules of the Tax Code and other legal rules shall apply. substantive or adjective.
Art. 104.-Fundamental principles.- than those established in the Constitution of the Republic, the following are fundamental principles:
a. Foreign Trade Facili.- The customs processes will be fast, simplified, expedited and electronic, seeking to secure the logistics chain in order to boost productivity and national competitiveness.
b. Customs Control.- In all foreign trade operations, precise controls will be applied through risk management, ensuring respect for the legal order and the tax interest.
c. Cooperation and exchange of information.- The exchange of information and integration at national and international level will be sought with both public and private entities.
d. Good faith.- Good faith will be presumed in any process or
customs procedure.
e. Advertisement.- Any general disposition issued by the National Customs Service of Ecuador will be public.
f. Application of good international practice.-
They will apply
customs practices to meet international standards of service quality.Art. 105.-Terr itor io Customs.- Customs territory is the national territory in which the provisions of this Code apply and comprises primary and secondary areas. The customs border coincides with the national border, with the exceptions provided for in this Code. Art. 106.-Customs zones.- For the purposes of carrying out the duties of the customs administration, the customs territory is divided into the following areas, corresponding to each of the customs districts: a. Primary ai.- Constituted by the internal area of the
ports and airports, customs and local facilities at the land borders; as well as other places to be established by the customs administration, in which they are carried out operations for loading, unloading and moving goods from or to the outside of the market; and,
b. Secundar ia.- Comprising the remaining part of the
Ecuadorian territory including territorial waters and airspace.
Chapter II
The Customs Tax Obligation
Art. 107.-Obligation tr ibutar y Customs.- The customs tax obligation is the personal legal link between the State and the persons operating in the international traffic of goods, under which, those are subject to the (a) customs authority, the provision of the respective taxes when the operative event is checked and the other formal duties are complied with. Art. 108.-Tr ibuts to Foreign Trade.- The taxes on foreign trade are: a. Tariff duties; b. Taxes established in organic laws and
ordinary, whose operative events are related to the entry or exit of goods; and,
c. Fees for customs services. The National Customs Service of Ecuador by resolution will create or abolish the fees for customs services, set its rates and regulate its collection. Tariff surcharges and other economic charges applied for the purposes of trade defence measures or similar measures may not be regarded as taxes in the terms laid down in this Code and therefore do not apply. shall be governed by the principles of tax law.
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Art. 109.-Made Generator of the Customs Obligation Tr ibutar.- The Fact Generator of the customs tax obligation is the entry of foreign goods or the departure of goods from the customs territory under the control of the customs authority competent.
Without prejudice to the above, the customs tax obligation is not born, even if they are subject to customs control, the goods passing through the national customs territory carrying out an international customs transit under cover of the rules applicable to each case, or those entering the customs territory as part of the an operation of international traffic of goods, destined for a foreign territory, including the transhipment regime. Nor does the customs tax obligation arise, even if the obligation to submit to customs control, in respect of goods which are forced to arrive, unless the person who has the right to dispose of the goods in question is the respective customs declaration of their intention to enter them into the national customs territory.
Art. 110.-Tax base.- The taxable amount of the tariff duties is the customs value of the imported goods. The customs value of the goods shall be the transaction value of the same plus the costs of the transport and insurance, as determined by the provisions governing the customs valuation. The cost of insurance will be part of the customs value but the insurance policy will not be a mandatory support document required for the customs declaration.
When the tax base of the tariff duties cannot be determined, according to the the transaction value of the imported goods shall be determined according to the secondary valuation methods provided for in the rules governing the customs value of goods.
For the calculation of the tax base, the values expressed in foreign currency, will be converted to the currency of legal use, at the exchange rate in force to the date of presentation of the customs declaration.
Art. 111.-Subject to the Customs Obligation Tr.- They are subject to the tax obligation: the taxable person and the taxable person:
a. Active subject of the customs tax obligation is the State, through the National Customs Service of Ecuador.
b. The taxable person of the customs tax obligation is who must satisfy the respective tax as a taxpayer or responsible.
The natural or legal person who carries out exports or imports must register in the National Customs Service of Ecuador, in accordance with the provisions issued for the purpose by the Director or the Director General.
On imports, the taxpayer is the owner or consignee of the goods; and, in the exports, the taxpayer is the consignant. Art. 112.-Rules and procedures applicable.- The rules applicable to the fulfilment of the customs tax obligation are in force at the date of acceptance of the customs declaration. However, the applicable taxes are those in force at the date of filing of the
customs declaration for the consumption of the goods in the import and in the export will be those in force at the date of entry into the customs primary zone. Art. 113.-Requirement of the Customs Union Customs duty.- The customs tax obligation is payable: a. In the settlement and in the replacement declaration of
import or export, from the day the payment is authorized.
b. On rates, from the service request. c. In other cases from the business day following that of
the notification of the supplemental settlement, tax rectification or corresponding administrative act.
Art. 114.-Extinction of the R-ibutar Obligation.- The customs tax obligation is extinguished by: a. Payment; b. Compensation; c. Prescription; d. Acceptance of express abandonment; e. Declaratory of the definitive abandonment of the
merchandise; f. Loss or total destruction of the goods; and, g. Administrative or judicial confiscation of the goods. Art. 115.-Means of payment.- The means of payment of the customs tax obligations shall be established in the Regulations of the Code. Art. 116.-Pleas for payment.- The taxes on foreign trade will be paid in the following instalments: a. In the settlement and surrogate declaration within
the two business days following the authorization of the payment.
b. In rates, the business day following that in which it is
required the obligation. c. In other cases, within twenty working days
after the notification of the respective act of customs tax determination or the corresponding administrative act.
In case of not paying the taxes within the time limits laid down shall be based on interest, calculated from the date of the requirement of the tax obligation. The provisions of the Tax Code may be granted for the payment of all taxes on foreign trade for the importation of capital goods. The self-validation authorized for payment, the additional liquidation carried out as a result of the act of capacity and the rectification of taxes, shall be enforceable and sufficient to exercise the action of recovery through the procedure coactive.
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In the credit notes to be issued by the National Customs Service, as a result of claims in favor of the taxable person, the rules laid down in this Code and the procedures laid down by the customs authorities shall include all taxes on foreign trade and the respective interests which are legally generated. Economic levies of a commercial nature will also be returned for imports or exports, for trade defence measures taken by the national government.
When the National Customs Service make returns for foreign trade taxes as set out in Article 108 (b) of this Code, shall periodically notify the paying authority of the tax for its respective tax control.
Art. 117.-Collection.- The collection of securities, which for any concept, corresponds to the National Customs Service of Ecuador, will be carried out through the institutions of the National Financial System. For the purpose stated, the Director or the Director General of Customs may enter into special agreements with these institutions.
Art. 118.-Coactive Action.- The National Customs Service of Ecuador will exercise the coercive action to collect the securities owed to it by any concept. The rules of the Tax Code or the Code of Civil Procedure shall apply according to the nature of the obligation for which payment is sought. For the purposes of this action, the settlement, the supplementary settlement, the correction of taxes or the final administrative act imposing a penalty shall be enforceable and sufficient. Art. 119.-Compensation.- The tax debts of the taxable person with the National Customs Service of Ecuador shall be compensated in whole or in part, on its own initiative or at the request of the taxpayer, with the tax credits that the latter has recognized for any central tax administration and provided that such claims are not prescribed. Art. 120.-Prescription.- The action of the Customs Administration to collect the tax obligations prescribes within five years from the date on which they were payable. In the case of liquidation and supplementary settlements carried out as a result of the act of capacity, the prescription shall be interrupted by the notification of the self-payment of the co-active process. In the subsequent control the interruption of the prescription shall be operated by the notification of the rectification of taxes or with the notification of the initiation of the subsequent control process, before the expiration of the prescribed period of limitation. The right to file a claim for undue payment or overpayment prescribes in five years from the date on which the payment was verified; the prescription is to be checked with the filing of the corresponding claim. The prescription in customs matters must be expressly invoked by those who intend to benefit from it, and it will be declared by the administrative or judicial authority, who will not be able to declare it of their own office.
Art. 121.-Express abandonment.- Abandon express, it is the written renunciation of the property of the goods made in favor of the State by whom it has the legal faculty to do so. Their acceptance by the server or server in charge of the district management extinguishes the customs tax obligation.
The express abandonment does not proceed when it has been configured with respect to the goods presumption founded of crime or unspoken.
Fungible, easily decomposed goods, whose express abandonment has been accepted, will be donated to the Secretary of State in charge of the social policy.
Art. 122.-Loss or Total Destruction of Goods.- The customs tax obligation is extinguished by the loss or total destruction of the goods, which occurred before their arrival, during their temporary storage or in industrial facilities. authorized to operate normally under the temporary admission procedure for inward processing, provided that it occurs by chance or force majeure, accepted by the Customs Administration.
Without prejudice to the provisions of the The above mentioned point, for the purposes of applying taxes to external trade, is not a cause of extinction of the customs tax obligation the theft, theft or theft of the goods produced within the national territory.
Art. 123.-Administrative Neglect.- The administrative seizure is the loss of the property of the goods by declaratory of the server or the server in charge of the corresponding district address, in firm or executed resolution, dictated in the following cases:
a. Goods lagging behind, including in the primary area, when its owner, consignee and consignee is unknown;
b. Shipwrecks;
c. Goods that have been stolen or stolen from customs offices, or on board the means of transport, when the owner, consignee or consignee is ignored after the recovery; and,
d. Goods in respect of which the
reembarkation has been ordered and has not been carried out within the period granted for the effect, in which case the obligation to pay the fees for customs services is not extinguished.
Art. 124.-Management and Administrative Resources.- Each person may lodge an administrative complaint against the administrative acts dictated by the Director General or the District Directors of the National Customs Service of Ecuador. directly affect their rights within the period of 20 days from the date on which they were notified with that act. The claims to be filed shall be substantiated and resolved in accordance with the procedure laid down in the Tax Code, within the period of sixty days from which the claimant has filed such a claim.
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The District Director is the competent authority to know and resolve the administrative claims for undue payment. Claimants may submit a review appeal to the Director or Director-General against resolutions that will be issued by the District Directors, in accordance with the rules of the Tax Code.
Chapter III
Extentions
Art. 125.-Exemptions.- They are exempt from the payment of all taxes on foreign trade, except for customs duty rates, the consumption of the following goods: a. Personal effects of travelers; b. House and work teams; c. Natural disaster relief shipments or
similar claims in favor of public sector entities or private charitable or relief organizations;
d. The amount of State, institutions, companies
and public sector bodies, including decentralized autonomous governments, companies whose capital belongs to at least 50% to some public institution, the Board of Beneficence of Guayaquil and the Society of Fight Against Cancer (SOLCA). Imports from the mixed economy companies shall be exempt in the percentage corresponding to public sector participation.
e. Donations from abroad, in favor of the
public sector or private sector non-profit institutions, intended to cover health services, food, technical assistance, beneficence, medical care, education, scientific and cultural research, as long as they have signed contracts for cooperation with public sector institutions.
There will be no exemption from taxes on vehicle donations, except in the case of necessary for special uses, such as ambulances, clinical vehicles or radiological, library cars, fire engines and the like, and provided that their function is compatible with the activity of the beneficiary institution;
f. Fereros or anforas that contain dead bodies or debris
humans; g. Samples with no commercial value, within limits, and
conditions to be established by the Ecuadorian National Customs Service;
h. Those provided for in the Law on Immunities, Privileges and
Diplomatic Franchises, which includes diplomatic and consular representations and missions, international agencies and other foreign accredited government agencies the national government.
i. Medical equipment, technical aids, special tools, the raw material for orthotics and prostheses used by persons with disabilities for use or legal persons responsible for their protection. Vehicles for these same purposes, within the limits provided for in the Law on Disabilities.
j. The postal packages, within the limits that
establishes the Regulation to this Code, and the international laws and agreements of which Ecuador is a subscriber.
k. Fluids, tissues and human biological organs, for
medical procedures to be performed in accordance with applicable law for the effect;
l. The objects and pieces belonging to the State Cultural Heritage
imported or repatriated by the State institutions legally established for the purpose; and,
m. Waste of goods covered by regimes
special to be destroyed in accordance with the regulations of the National Customs Service of Ecuador.
The exemptions provided for in this article will be granted by the server or the the server in charge of the district address, except those of points (a), (b), (c), (d), (f), (g), (j), (k) and (l); in the cases where administrative resolution is not required and shall be regulated as determined by the regulation to this Code.
Art. 126.-Reimport and Return of Goods.- The total or partial return to the outside of those goods imported for consumption is free from the payment of taxes, except fees for services, in accordance with the conditions laid down in the regulation. The reimportation of goods in the same state under the corresponding customs procedure provided for in this Code is exempt from payment of taxes other than service charges. In case of having operated any refund of values for taxes, for the benefit of the exporter, for the goods that are reimported into the country, as in the case of the Drawdown, the total refund of those values to the Service must first be verified National Customs, in accordance with the procedure and time limits laid down in the regulation to this Code. The recovery of these securities may be made, if necessary, by the co-active route. Art. 127.-Tr ansference of Domain.- The imported goods with total or partial exemption of taxes may be subject to transfer of domain prior authorization from the Director or the District Director of the National Customs Service of Ecuador respective, in the following cases: a. Free of payment of taxes after five
years, counted from the date the benefit was granted;
b. Before five years, prior to the payment of
the monthly aliquots, taking into account the proportional portion that is missing to complete that deadline; and,
c. Free of payment of taxes, when the transfer of
domain is effected in favor of entities, entities or persons enjoying the same benefit.
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In cases of the transfer of the domain of goods cleared under special laws, they shall be subject to the time limit and conditions
Chapter IV
of the Customs Operations
Art. 128.-Customs operations.- The customs operations and other activities derived from those operations will be established and regulated in the regulation to this Code, and other rules that the National Customs Service of Ecuador will dictate. Art. 129.-Customs Border Crossing.- The entry or exit of persons, goods or means of transport, to or from the national territory shall be carried out only by the places and in the days and hours provided by the Director or the Director General of the National Customs Service of Ecuador. Any means or transport unit that enters the customs territory is subject to the control of the National Customs Service of Ecuador. Art. 130.-Reception of the Middle of Tr ansporte.- Any means or transport unit shall be received by the competent authority in the primary area of the income district, to which it shall present the documentation indicated in the procedures and manuals which are dictate for the purpose by the Director or the Director General, in the physical or electronic format that the administration establishes. Art. 131.-Loading and unloading.- The goods coming from outside, by any means, must be expressly described in the cargo manifest. Where, for reasons of quantity, volume or nature of the goods, it is necessary, the server or the server in charge of the district management may authorise the unloading outside the places that have been provided for the purpose. Goods destined for export shall be subject to the authority of the Customs Administration until the ship, air or land authority concerned, authorises the departure of the means of transport. Art. 132.-Load Units.- The Load Units that arrive in the country to be used as part of the international trade operation will be subject to control and customs authority, although they will not be considered merchandise in themselves. The entry or exit of these units shall not give rise to the customs tax obligation. Loading Units intended to be used for other purposes must be declared to a customs procedure if they are intended to be indeterminedly maintained in the country; for these purposes the supporting documents and formalities shall be The National Customs Service of Ecuador will be determined to comply with it. Art. 133.-Date of the egada.- For customs purposes it is understood that the date of arrival of the goods is the date of arrival of the means of transport to the first point of customs control of the country.
Art. 134.-Temporary Deposit.- The unloaded goods will be delivered by the carrier to the temporary warehouse warehouses in cases established by the National Customs Service of Ecuador, or to the corresponding port operator or airport.
The National Customs Service of Ecuador has the power to authorize the operation of the holds for the temporary storage of goods, in accordance with the needs of foreign trade.
Art. 135.-Responsibilities during the deposit of goods.- During the deposit of goods, the following responsibilities shall exist, without prejudice to the civil or criminal responsibilities to which:
a. The responsibilities of the persons authorized for the operation of the warehouses for temporary storage and customs warehouses are as follows:
1. Indemnify the owner or consignee of the charge for damages incurred for the destruction or loss of their merchandise.
2. Pay the State the corresponding taxes. This responsibility extends to the taxes which have been paid to the goods suffering from any casualty, theft or theft during their transfer from the port, airport or arrival border, to the warehouse warehouses.
b. It is the responsibility of the owner, the consignee or the consignee of the goods to compensate for the damage and damage caused to the holding, by the nature or danger of his goods, when he has not indicated these conditions in the shipping documents, or expressly reported to the owners or companies authorized for warehouses intended for temporary storage and customs warehouses.
Art. 136.-Rights of the Owner, Consignatar io or Consignante.- Before submitting the declaration, the owner or the consignee or his representative, after authorization of the server or the server in charge of the district address and under his or her control, be able to carry out the recognition of their goods, to verify the accuracy of the goods with the documentary information received and to ensure their proper conservation.
Art. 137.-Tr assido.- It consists of the customs operation through which goods are transported under the control of the National Customs Service of Ecuador, from one point to another within the customs territory.
Chapter V
Customs Declaration Art. 138.-Of the customs declaration.- The customs declaration shall be lodged in accordance with the procedures laid down by the Director or the Director General. The National Customs Service of Ecuador may authorize the direct discustoms of the goods in the cases provided for in the regulation to this Code, prior to the fulfilment of the requirements in the established, and according to the provisions issued by the Director or the
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Director General of the National Customs Service of Ecuador. In such cases the customs declaration may be filed after the release of the goods in the form established by the National Customs Service of Ecuador. Except for the presentation of the customs declaration to imports and exports, classified as war material exclusively by the Armed Forces and the National Police. The National Customs Service of Ecuador may establish, regulate and eliminate the simplified customs declarations, where the conditions of trade so require, for the application of which may reduce or modify formalities, give a greater amount of time. Art. 139.-From the Office and its Modalities.- Dispatch is the administrative procedure to which the goods entering or leaving the country must be submitted, said process starts with the presentation of the DAU and culminates with the lift. The arrangements and formalities shall be laid down in the Regulation to this Code. The risk profile system of the National Customs Service of Ecuador shall determine the modalities of dispatch applicable to each declaration, in accordance with the provisions dictated by the Director or the Director General, based on the international regulations. In the case of goods transported under the particular regime of fast or courier mail, their declaration and dispatch shall be governed according to the regulations that the National Customs Service of Ecuador establishes for the purpose. Art. 140.-Aforo.- It is the act of tax determination in charge of the Customs Administration and is carried out by electronic, physical or documentary verification of the origin, nature, quantity, value, weight, measure and tariff classification of the merchandise. Art. 141.-Consultation of Classification Arancelar ia.- Any person may consult the Director or the Director General of the National Customs Service of Ecuador regarding the tariff classification of the goods, meeting the requirements indicated in the Tax Code and the regulation to this Code. Its opinion shall be binding on the administration, in respect of the consultant and shall be published in the Official Register. Art. 142.-Tacit abandonment.- The unspoken abandonment will operate in full right, when any of the following causes are configured: a. Failure to submit or transmit the declaration
customs within the time limit provided for in the regulation to this Code;
b. Lack of payment of taxes to foreign trade within
of the twenty-day term from which they are payable, except where payment facilties have been granted; and,
c. Where the period of stay
of the goods in the customs warehouses has expired.
If one of these causes is incurred, the taxable person or his customs agent may, within 25 days (a) to remedy such non-compliances, thereby lifting the tacit abandonment without the need for administrative resolution, and imposing a fine for regulatory failure on the taxable person.
Art. 143.-Definitive Abandonment.- The server or the server in charge of the district address shall declare the definitive abandonment of the goods that are in accordance with one of the following causes:
a. If within the twenty-five working days referred to in the previous article the causes of unspoken abandonment are not remedied;
b. The absence of the declarant or its delegate to the second date fixed by the customs administration for the physical capacity; and,
c. In cases of personal effects of traveler or taxable goods held in the International Arrival Room that have not been withdrawn within 5 days after their arrival in the country.
In the same declaration of abandonment final, the server or the server in charge of the district management will have the start of the process of public auction, adjudication or destruction, according to the rules laid down in the regulation to this Code and more dispositions administrative dictated for effect.
Chapter VI
Control Customs
Art. 144.-Customs control.-The control shall be applied to the entry, permanence, transfer, movement, storage and exit of goods, cargo units and means of transport to and from the national territory, including the goods between and leave the Special Economic Development Zones, for any reason.
Also, customs control will be exercised on persons involved in foreign trade operations and on those who enter and leave the customs territory.
Customs control will be carried out in the following phases of compliance with international regulations: previous control, concurrent control and subsequent control.
For these purposes the National Customs Service of Ecuador may request information from other public sector institutions and public undertakings in respect of persons operating in the international trade in goods. For the information required by the National Customs Service of Ecuador there will be no reservation or secrecy that will be available to you.
When one of the two institutions so requires, the subsequent control may be carried out by means of actions. coordinated between the National Customs Service of Ecuador and the Internal Revenue Service.
In the event that as a result of the concurrent control errors are determined in a customs declaration accepted, that result in differences in favor of the active subject,
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will be issuing a supplemental settlement. The additional liquidations may be made until before the payment of the taxes, otherwise the procedure will be submitted to subsequent control. Under the same conditions, and provided that there is no substantiated presumption of offence, corrections may be made to the customs declaration and its supporting documents, except in cases where the customs rules laid down for that purpose are laid down.
In any case of corrections to a customs declaration, the National Customs Service of Ecuador will keep a record of the information initially transmitted or presented, of all the changes that are made and the servers or servers The public that intervenes in that process.
Art. 145.-Control Later.- Within the five-year period from the date of payment of the taxes to foreign trade, the National Customs Service of Ecuador may submit to verification the customs declarations, as well as any other information held by any natural or legal person who is related to imported goods. Risk management systems shall be used for the determination of the customs declarations subject to subsequent control.
If it is determined that the declaration was in error, resulting in differences in favour of the active subject, proceed to the respective rectification without prejudice to the other actions that are legally appropriate, the rectification of the taxes on firm, will be enforceable and sufficient to exercise the active action.
The taxable person may present a replacement declaration in order to correct the errors of good faith in the customs declarations where they involve a higher collection or even if they do not modify the value to be paid, within the five-year period from the acceptance of the declaration, provided that the administration has not issued a correction of taxes by the same reason or the subsequent control process has not been formally initiated. The replacement declaration will be validated and accepted in the same way as the customs declaration.
If necessary, the National Customs Service of Ecuador will be able to provide audits to the special regimes within the a period of five years from the date of the customs declaration, for which all types of findings may be made, whether these are documentary, accounting or physical.
In addition, the National Customs Service of Ecuador, through its operational units, has the attribution to investigate complaints by customs offences submitted to it, as well as for carrying out the checks it deems necessary within the customs territory in the field of its competence, to ensure compliance with this Code and its rules of procedure, preventive measures and necessary surveillance actions.
The operational unit of the National Customs Service of Ecuador in charge of subsequent control may apprehend goods and objects that may constitute elements of conviction or evidence of the commission of a customs offence and to make them immediately available to the server or server in charge of the appropriate district address.
Risk profiles.-consist of the prede-terminated combination of risk indicators, based on information that has been collected, analyzed, and hierarchized.
Chapter VII
Section I
Import Regulations
Art. 147.- Import for consumption.- It is the customs procedure whereby goods imported from abroad or from a Special Economic Development Zone can circulate freely in the customs territory, with the aim of to remain in the definitive manner, after payment of the duties and taxes on the import, surcharges and penalties, when it has taken place to them, and of the fulfillment of the customs formalities and obligations.
Art. 148.-Temporary admission for re-export in the same State.- It is the customs procedure which allows the introduction into the customs territory of certain imported goods, to be used for a certain purpose, with total suspension or partial payment of duties and taxes on imports and surcharges, with the exception of the normal depreciation resulting from the use made of them, in order to be re-exported within a specified period without any modification, as determined in the.
Art. 149.-Temporary admission arrangements for inward processing.- It is the customs procedure that allows the entry into the customs territory of Ecuador, with suspension of payment of the duties and taxes on the import and surcharges applicable, of goods to be exported after having undergone a processing operation, in the form of compensating products.
Industrial installations may be authorised, which under a general guarantee shall operate usually under this scheme, complying with the requirements laid down in the This Code.
The compensating products obtained by applying this scheme may be subject to a change of import regime for consumption, paying taxes on the component imported from that compensating product.
Art. 150.-Reposition of goods free of charge.- Customs procedure allowing importation, with exemption of import duties and taxes, with the exception of the applicable fees, identical or similar goods species, quality and their technical characteristics, to which they are in free circulation, have been used to obtain the goods previously exported with a definitive character.
Art. 151.-Tr ansformation under customs control.- It is the customs procedure which allows goods to be introduced into the customs territory for operations to modify their species or state, with suspension of payment of the duties and taxes the import and surcharges applicable, for subsequent importation for the consumption of the resulting products obtained from those operations, with the application of the duties and taxes on imports and surcharges corresponding to them in accordance with the tariff nature of the finished product.
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Art. 152.-Customs warehouse.- Customs procedure according to which the imported goods are stored for a period determined under the control of the customs office in a place which is approved and recognized for this purpose, without payment of the duties and applicable taxes and surcharges.
Art. 153.-Reimport in the same state.- It is the customs procedure which permits importation for consumption with exoneration of the duties and taxes on importation, applicable surcharges of the goods that have been exported, provided that have undergone any processing, production or repair abroad and provided that all sums payable on the basis of a refund or refund of a conditional exemption from duties and taxes or from any subsidy or another amount granted at the time of export, have been paid.
Section II
Export Regulations
Art. 154.-Final agreement.- It is the customs procedure which permits the definitive exit of goods in free movement, outside the customs territory of the Community or to a Special Economic Development Zone located within the customs territory Ecuador, subject to the provisions laid down in this Code and the other applicable rules.
Art. 155.-Temporary withdrawal for reimportation in the same State.- It is the customs procedure which permits the temporary departure of the customs territory of goods in free circulation with a specified end and time, during which they must be reimported without having undergone any modification, with the exception of the normal deterioration due to the use made of them.
Art. 156.-Temporary application for outward processing.- It is the customs procedure whereby goods which are in free circulation in the customs territory may be temporarily exported outside the customs territory or to an area Special Economic Development located within that territory for processing, processing or repair and then reimporting them as compensating products with the exemption of the corresponding taxes in accordance with the conditions laid down in the regulation to this Code.
Section III
Other customs regimes
Art. 157.-Conditional Return.- Return conditional is the regime by which it is permitted to obtain the automatic return full or partial of the taxes to the foreign trade paid for the importation of the goods that are exported within the deadlines and percentages specified by the regulation of this Code, in the following cases:
a. Used in the country in a transformation process;
b. Those incorporated into the commodity; and,
c. The packaging or packaging. The process of conditional refund of taxes will be entirely in charge of the National Customs Service. In this way, the customs authority will return all the
taxes to the foreign trade that correspond, and, subsequently, will cross the same values with the other authorities of the returned taxes, who must be Part of the interconnected window of window to single external trade electronics. The National Customs Service of Ecuador through its electronic system shall carry out the corresponding refund, without prejudice to the right of the taxpayer to make an administrative claim against such an act if it is believed to be affected by the itself. Art. 158.-Li-stores free.- The free warehouse is the release regime that allows the storage and sale of domestic or foreign goods to passengers who leave the country or who enter from abroad, in international ports and airports, without the payment of taxes on foreign trade. Art. 159.-Special stores.- In accordance with the applicable international regulations, special stores of goods may be authorized for the supply, repair and maintenance of ships, aircraft and cargo units intended for the provision of the public passenger and cargo transport service; to which they may also be entered, free of all charges for foreign trade, spare parts and spare parts for repair, conditioning or suitability.
application of this provision, the Director or the Director-General shall be assigned to set up simplified formalities.
Art. 160.-International Fairs.- It is a special customs procedure whereby the admission of goods of permitted importation with suspension of payment of taxes, for a certain time, destined to exhibition in pre-made enclosures is authorized. authorized, as well as goods imported for consumption for purposes of tasting, promotion and decoration, free from the payment of taxes to foreign trade, prior to the fulfillment of the requirements and formalities outlined in the regulation.
Art. 161.-Tr ansito customs.- It is the customs procedure whereby the goods are transported under customs control from a district office to the outside.
Art. 162.-Reembarkation.- It is the customs procedure by which the manifest goods placed in temporary storage pending the assignment of a customs regime or destination may be reshipped from the customs territory.
where the goods have been declared to a customs procedure, the reshipment proceeds where the customs control determines a change in the tariff classification leading to the requirement of prior control documents or other documents, which were not (a) to be required in accordance with what is stated by the importer when this impedes the legal import of the goods.
The shipment shall not be authorized when the goods have been configured with respect to the presumption of offence.
The reboarding shall be compulsory in the case of goods of prohibited importation, except for the garments of dress, pebbles and educational materials to be donated to the
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Secretary of State in charge of the social policy. This regime will be executed through simplified procedures according to the rules of this Code.
Art. 163.-The procedure according to which the transfer of goods which are removed from the means of transport used for the arrival in the customs territory and loaded in the means used for the exit of the customs territory, this transfer being carried out under customs control. This regime will be executed using simplified procedures according to the rules of this Code.
Section IV
Exception Regents
Art. 164.-Postal service.- The import or export of consignments or postal packages for which the customs value does not exceed the limit laid down in the Regulation shall be released by simplified formalities in accordance with the conventions. (a) international agreements on the subject, in accordance with the procedures established by the National Customs Service. Shipments or packages that exceed the set limit will be subject to the general customs rules.
Art. 165.-Accelerated Messaging or Cour.- Correspondence, documents and goods which comply with the provisions of the regulations issued by the Director or Director General of the National Customs Service and do not exceed the limits provided for in the carried by the so-called rapids, shall be released by the customs office by means of simplified formalities in accordance with the rules laid down by the National Customs Service. Shipments or packages that exceed the set limit will be subject to the general customs rules.
Art. 166.-Border Tr.- According to international treaties and conventions, the exchange of goods for the use or domestic consumption of border populations, free of formalities and payment of taxes, is permitted. foreign trade, within the geographical limits set by the National Customs Service.
Art. 167.-Vehicle for the use of the tr.- It is the regime whereby the private vehicle of the tourist is allowed to enter the free of payment of taxes within the periods and conditions provided for in the regulation to this Code.
Art. 168.-Other derogation arrangements.- The passenger baggage, household allowance and the provisions for aircraft or aircraft shall be subject to simplified procedures as laid down in the Regulation to this Code and the rules governing the National Secretary of the National Customs Service.
Section V
Common Rules
Art. 169.-Change of Regime.- Goods declared to a regime that suspends or releases from taxes on foreign trade, may be declared to any other regime, before the expiration of the period granted. Subject to compliance with legal and regulatory requirements, the change of regime shall be authorised by the competent public servant or servant. Prohibit the
regime change from declared to consumption goods to any other regime.
Art. 170.-Payment of the use of the goods.- In the change of regime to import for consumption, the payment of taxes to foreign trade shall be made on the customs value of the good, applying the rates and the exchange rate in force at the date of acceptance of the declaration to consumption.
Art. 171.-Payment of Fees for Services.- None of the special schemes liberates, compensates or suspends payment of fees for services, nor does it allow their return.
Art. 172.-Tr ansference to third parties.- Goods subject to the temporary admission procedure for inward processing may be subject to transfer of domain in favour of third parties, with prior authorization from the customs administration, as the regulation to this Code and the provisions laid down for the purpose by the customs administration. Under the same procedure you can regulate the transfer of this type of goods to third parties, for export purposes.
Chapter VIII
Customs Guarantees
Art. 173.-Law of Prenda.- The National Customs Service of Ecuador has the right of special and preferential clothing on goods subject to customs duties to ensure compliance with customs duties. This right prevails over any other legally or conventionally established.
Art. 174.-Guaranty classes.- The customs guarantees are general and specific and will be granted, approved and executed in the form, deadlines and amounts to be determined in the regulation of this Code.
The General Guarantees are those that entrench all the activity of a person acting in the international traffic of goods or in the conduct of customs operations.
The Specific Guarantees are those that entrench a customs or foreign trade operation The customs guarantees shall be irrevocable, total or partial, unconditional and immediate recovery and constitute sufficient title for their immediate execution, with the sole filing of the charge, as provided for in the law.
IT TITLE III
From Sanctions to Customs Violations
Chapter I
General Rules
Art. 175.-Customs infringement.- offences, contraventions and statutory faults provided for in this Code are customs offences. For the configuration of the crime is required the existence of dolo, for the violations and the regulatory faults will be sanctioned for the simple transgression to the norm.
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In the event that goods unfit for human consumption are imported or exported, the District Director shall order immediate destruction, The Director or the Director of the National Customs Service of Ecuador, at the cost of the owner, consignant or declarant.
Art. 176.-Preventive measures.- When the commission of a customs offence is presumed, the National Customs Service of Ecuador, in order to ensure the completion of customs formalities or obligations, will be able to have the preventive measures and temporary immobility and provisional retention of goods, respectively. In this matter, the National Customs Service of Ecuador will have the same powers as the National Police regarding the objects and instruments of the crime, as far as the chain of custody is concerned.
by which the servant or the server in charge of the district address provides that the goods remain in the primary or other specified place, in the custody and responsibility of the legal representative of the temporary storage or of the person who designate the customs authority, respectively, and may provide for the inspection of the customs authorities. The immovili cannot last longer than three working days, due this deadline must continue with the respective processing.
The provisional retention consists in the forced possession of the goods in the secondary zone and their transfer towards the customs warehouses, or any other place designated for the purpose by the customs authority, as long as the legal status of the goods is determined. The retention may not last more than three working days, due this period shall be continued with the respective processing.
At any time, and provided that it does not mean risk to the load or a presumption founded on the participation of the the carrier or the server in charge of the district management may arrange for the goods to be extracted from the loading units containing them, so that the latter can be returned to the carrier or its owner.
The Director or Director General will regulate the procedure for the application of these measures.
Chapter II
Of The Offenses Against
Art. 177.-Contraband.- It shall be sanctioned with imprisonment of two to five years, fine of up to three times the customs value of the goods subject to the crime and the final seizure of the same, the person who, to evade control and surveillance customs on goods whose value exceeds ten basic wages of the worker in general, do any of the following:
a. Enter or clandestinely extract goods from the customs territory;
b. The movement of foreign goods within a secondary area without the document certifying the legal possession of them, provided that the lawful origin of such goods cannot be justified within 72 hours after the date of the discovery, except test to the contrary;
c. Load or unload a means of transport without any authorization of unmanifested goods, provided it is performed without the control of the competent authorities;
d. Interne to the national territory goods of a Special Economic Development Zone, or subject to a special regime, without the fulfilment of the requirements laid down in this Code and its regulations;
e. Disembarkation, download or launch on land, sea or other means of transport, foreign goods before being subjected to customs control, except for cases of forced arrival; and,
f. Hidden by any foreign goods mechanism on ships, aircraft, transport vehicles or cargo units, without having been subject to the control of the customs authorities.
Art. 178.-Customs defraud.- It will be sanctioned with imprisonment of 2 to 5 years and fine of up to ten times the value of the taxes that were intended to evade, the person who harms the customs administration in the collection of taxes, on goods whose value is higher than one hundred and fifty basic wages of the general worker and, provided that they are due to external trade, through any of the following acts:
a. Import or export goods with false or adulterated documents to change the value, quality, quantity, weight, species, age, origin or other characteristics such as marks, codes, series, models; in the present case the exercise of the action Criminal law will not depend on questions for a court whose decision is in the civil jurisdiction;
b. Simule an external trade operation in order to obtain an incentive or economic benefit, in whole or in part, or of any other kind;
c. Do not declare the correct quantity of goods;
d. Hidden within goods declared other goods subject to declaration;
e. Get unduly released or reduced taxes on foreign trade in goods that the law says do not meet the requirements to enjoy such benefits;
f. Sell, transfer or use improperly imported goods under special regimes, or with total or partial exoneration, without proper authorization; and,
g. Viole or remove seals, padlocks or other securities placed in the means of transport, loading units, enclosures or premises as temporary deposits, provided that the total or partial loss of the goods is determined.
Art. 179.-Tentative.- The mere attempt of a customs crime will be repressed with half the penalty provided, as long as it is in its execution phase.
Art. 180.-Administrative Santion and Reoffending.- When the value of the goods does not exceed the amounts provided for the crime of smuggling to be configured and
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the fraud, the infringement shall not constitute a crime and shall be administratively sanctioned as a violation with the maximum of the fine provided for in this Code in the event that the offence has been configured.
However, who has been sanctioned administratiously for more than one occasion and the sum of the value of the goods in these cases exceeds half of the amounts provided for the crime against-side and the fraud to be set up, established in Articles 177 and 178 of this Code, within a period of two years, shall be investigated and prosecuted for the crime that corresponds to it.
Art. 181.-Responsibility of administrators, managers and representatives.- The person acting as administrator, manager or representative of a legal person and committing customs fraud is personally responsible as an author, although the customs fraud is to the benefit of the legal person in whose name it is involved.
Persons who exercise control over the legal person or who provide their services as employees or employees shall be responsible as authors. if the customs fraud is committed in the interests of the legal person, but not have acted with a mandate.
When the customs fraud commission is directly related to the operation and control of legal persons, the competent Criminal Guarantees Court may have the right to issue a decision. sentence, the dissolution of the full right of the legal person, for which it will refer, to the Superintendence of Companies, certified copy of the entire process with an ejecu-toriada sentence, in order to comply with the ordered.
Art. 182.-Customs reception.- The acquisition for consideration or free of charge, reception in garment, possession or storage of foreign goods, for the concealment, sale or other benefit, without being credited with its legal import or acquisition in the country within 72 hours following the request of the competent customs authority, shall be repressed with a fine of twice the customs value of the goods.
Art. 183.-Ancillary measures.- In the case of the commission of customs offences, without prejudice to the collection of taxes, duties and charges, and the imposition of the penalties established, the Judge shall order the confiscation of the goods in respect of the crime and of the objects used for their commission, including the means of transport, provided that they are the property of the author or accomplice of the offence. In case the means of transport is not owned by the author or accomplice, prior to the return of the same, a fine equivalent to 20% of the customs value of the goods shall be imposed on its owner.
Art. 184.-Deli to Aggravated.- They shall be repressed with the maximum of the custodial sentence established in the preceding articles, with the maximum of the fine corresponding to the offence of customs fraud, and with the other penalties provided for for the offense in question, when any of the offenses listed in this Code are verified, one or more of the following circumstances are present:
a. When an official or public servant, who is in office or on the occasion of his or her duties, is involved in the crime;
b. When it is a crime participant a customs agent or an Authorized Economic Operator, who in practice or on the occasion of that quality abuses it;
c. When the discovery of the crime is avoided, or the seizure, the provisional retention, the immobilization and the confiscation of the material object of the crime are hindered or obstructed, through the use of violence, intimidation or force;
d. Where non-existent natural or legal persons are listed as recipients or suppliers, or false statements are made in the documents and formalities relating to customs procedures;
e. When you are using minors or any other inimputable person;
f. When the taxes caused by the goods are greater than three hundred (300) unified basic wages; or,
g. The goods which are the object of the offence are falsified or are attributed to a place of manufacture other than the real one, for the purposes of benefiting from tariff preferences or benefits in relation to origin.
In the case of literal a) the In addition, the penalty will also be the permanent disablement of public office; and in the case of literal b) it will also be sanctioned by the definitive cancellation of the license or authorization and the impediment to the exercise of the activity of agent of customs or to re-qualify as an Authorised Economic Operator, either personally or by person, natural or legal.
Art. 185.-Of The Procedure.- The criminal action to pursue the customs offence is public and shall be exercised in accordance with the provisions of the Code of Criminal Procedure. With respect to the customs crime, the National Customs Service of Ecuador will have all the rights and powers that the Code of Criminal Procedure establishes for the particular accuser, the same ones that will exercise through the server or server jurisdiction, being part of the criminal proceedings even in the middle and trial stages.
Art. 186.-Real precautionary measures.- Resolved the beginning of the tax instruction, the judge of criminal guarantees may order real precautionary measures on the property of the defendant and of the legal person that will be presumed
Art. 187.-Prohibition of the return of the goods subject to investigation.- At no stage in any procedural or criminal procedure, it may be ordered to return the goods to be the object of the crime or the instruments that served to commit it, including the means of transport, but by virtue of a procedural act which puts an end to the investigation or criminal proceedings, with the sole exception provided for in the article concerning the ancillary measures of this Chapter.In cases of crime customs, from the tax instruction, any public sector entity, including its own National Customs Service of Ecuador, may ask the judge or tribunal to know the cause, to be awarded the goods indicated in the previous paragraph
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when required for compliance with your institutional purposes. For this purpose, the value of the goods shall be that declared and in respect of the goods to which this rule is not applicable, it shall be determined by the National Customs Service of Ecuador.
Prior to the signing of the act of adjudication, the the applicant entity or, if applicable, the Ministry of Finance, shall certify that the value of the goods consists in the corresponding budget of the institution receiving the goods, the respective budget item being maintained while duration of the criminal proceedings.
If the non-existence of the the customs offence of the defendants, the judicial body shall have the surrender of the values corresponding to the holders of the goods awarded, otherwise the judicial body shall notify the respective public entity at last of the absence of the corresponding budget item.
In addition, the procedural parties may request the judge or judge to sell to the martill or the movable property and fiduciary papers, subject to the precautionary measure. real. The procedure laid down in this Article shall be followed for the purposes of this Article. The values of this sale to the martill or will be at the orders of the judicial authority.
Art. 188.-Support and collaboration of the Public Order Forces.- The Armed Forces and National Police must permanently assign to the Customs Administration and its authorities, when required, the necessary personnel for the activities control for the prevention of the crimes defined in this Code, which will provide its services in an integrated way in the National Customs Service of Ecuador, in accordance with the provisions of the Regulation to this Title.
Art. 189.-Duty of non-interference in the national customs service of the Ecuadorian Customs Service.- The organs of the Judicial Function will not intervene in the private powers for the deaduanization of goods that have been object of a criminal investigation, which confers this Code to the National Customs Service of Ecuador.
Chapter III
Of Contracts
Art. 190.-Contravtions.- They are customs violations, the following: a. Allow people to enter primary areas
customs, without complying with the rules of the regulations approved by the Director or the Director General;
b. Transmitted electronically late, total or
partial, the freight manifest by the carrier effective carrier of the means of transport;
c. Delivery out of the time set by the
customs administration of the goods forced to download;
d. Deliver information that is classified as confidential by
the respective authorities, by the public
the customs administration, without prejudice to any other administrative sanctions to be taken;
e. Do not hand the passenger's stado to the customs administration, by the carrier, until before the arrival or departure of the means of transport;
f. Where the carrier does not deliver goods contained in the cargo manifests to the customs authorities unless it has been authorised by the customs administration, where the goods must be delivered in the district cash on arrival, the carrier being subject to the respective penalty if it fails to comply with the delivery;
g. Hinder or impede customs control actions, either for acts that are aimed at hindering the activity of the National Customs Service of Ecuador or for refusing to collaborate with the investigations that are carried out;
h. Unfulfilled with the time limits of the transhipment or reshipments, by the owner, consignant, consignee or carrier;
i. Failure to submit the accompanying documents together with the customs declaration, if appropriate in accordance with the mode of dispatch assigned to the declaration, by the owner, consignee or consignee; except where the documents are likely to be backed up by a warranty;
j. I failed to meet the deadlines of the special regimes, by the owner, consigner or consignee;
k. The overvaluation or undervaluation of the goods when it is established in a subsequent control process. The existence of undeclared goods when determined in the act of aphoro. Provided that these facts are not sanctioned in accordance with the preceding articles;
l. Allow the entry of goods into temporary deposits without the documents justifying their storage; or,
m. Do not hand over the managers of the
temporary deposits to the warehouse inventory when required by the National Customs Service of Ecuador.
Art. 191.-Santion applicable.- Without prejudice to the collection of taxes, the violations shall be sanctioned as follows:
a. In the case of point (a) of the previous article, with a fine equivalent to one (1) unified basic salary;
b. In the cases of points (b), (c) (d) and (e) of the previous article, with a fine equivalent to five (5) unified basic wages;
c. In the cases of points (f), (g), (h), (l) and (m) of the previous Article, with a fine of ten (10) unified basic wages. In the case of point (g), where the offence is committed by an auxiliar of a customs agent he shall be punished in addition to the fine with the cancellation of his/her credential;
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d. In the cases of the letters i) of the previous article, with
fine of ten percent (10%) of the customs value of the merchandise;
e. In the case of point (j) of the previous article, with a fine equivalent to 1 unified basic salary for each day of delay;
f. In the case of point (k) of the preceding Article, with an equivalent fine of three hundred per cent (300%) of the customs value of the goods not declared or of the difference between the declared value and the customs value of the goods, corresponds; and,
Art. 192.-Santion for non-delivery of information.-Those who do not submit the information required by the National Customs Service of Ecuador, will be sanctioned-two by the server or the server in charge of the district addresses with the closure of the establishment in which it exercises its economic activities, sanction that will be lifted when the required information is delivered.
If a person, being sanctioned according to the previous paragraph does not deliver the requested information, in a Thirty days the National Customs Service of Ecuador will request the Judge of Guarantees In order to act as a matter of urgency, the Judge will arrange for the delivery of the information requested to the National Customs Service of Ecuador within 48 hours to order the delivery of the information with the auxili or the public force, a copy of all the information will be forwarded to the Public Prosecutor's Office to begin investigations into the case.
Chapter IV
Of The Regulatory Faults
Art. 193.-High Reglaments.- They constitute regulatory faults:
a. The error by the carrier in the electronic transmission of load manifest data that is not subject to correction under the regulation to this Code;
b. The late electronic transmission of the load manifest, by the International Load Agent, Consolidator or Load Desconsolidator, except in the case that such transmission is made by the late shipment by the carrier cash;
c. The error on the part of the Customs Agent, the importer or the exporter where appropriate, in the electronic transmission of the data contained in the customs declaration other than those which can be corrected in accordance with the provisions of the rules to this Code;
d. Failure to comply with the provisions of this Title or regulations issued by the Director or the Director of the National Customs Service of Ecuador, which have been previously published in the Official Register, provided that it does not constitute a higher severity violation.
e. Failure or non-compliance with any contractual stipulation, the sanction of which is not provided for in the respective contract.
Art. 194.-Sanctions for violations of regulations.- The statutory faults will be punished with a fine
equivalent to fifty percent of the unified basic salary. Except in the case of point (c) of the preceding Article in the case of export, re-export, or import declarations whose customs value is less than 10 unified basic wages, in which the penalty shall be 10 per percent of the unified basic remuneration.
Art. 195.-Procedure and sanction.- The National Customs Service of Ecuador, prior to the procedure to be established in the regulation, will sanction the violations and the regulatory faults. The National Customs Service of Ecuador, may notify through its computer system all the acts issued within this procedure.
Chapter V
Administrative penalties applicable to the operators Foreign Trade
Art. 196.-Competition.- The Director or the Director-General shall be competent to establish administrative responsibility and to sanction with suspension or revocation of the granting, authorization or permission of the trade operators outside, customs agents and authorized economic operators, as prescribed in this law.
Art. 197.-Procedure.- Where the Director or the Director-General is aware of an infringement, it shall initiate an administrative procedure in accordance with the rules governing the administrative legal regime of the Function. Executive.
Art. 198.-Suspension penalties.- They will be suspended for up to 60 days:
1. The temporary repositories, when:
a. Use unauthorized areas for storage of goods subject to customs authority;
b. Do not indemnify the owner or consignee for the value equivalent to the loss or damage of the merchandise;
c. Do not keep the physical and electronic inventory of the goods up to date;
d. Deliver or dispose of the goods in your custody without following the procedure established by the National Customs Service of Ecuador; and,
e. Do not notify the customs authority of the merchandise in abandonment.
As a result of the suspension, the authorized company will not be able to enter merchandise through this route, without prejudice to the fact that those who are admitted may be nationalized.
2. The customs warehouses and facilities authorized to operate normally under the temporary import regime for inward processing, when:
a. Store goods subject to customs authority in areas not authorized as a customs warehouse;
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b. Store in your authorized area as a repository
unauthorized goods, prohibited import goods, or without justifying their tenure;
c. Do not justify the use of goods for deposit, processing, processing, or repair processes;
d. Do not indemnify the owner or consignee for the value equivalent to the loss or damage of the merchandise; and,
e. Deliver or dispose of the goods in your custody without the authorization of the National Customs Service of Ecuador.
3. The free stores, when:
a. Sell goods covered by the special scheme for which persons other than passengers or passengers entering or leaving the country or those in transit are beneficiaries; and,
. Do not keep the inventory of the physical and electronic goods stored in the goods up to date.
4. Quick mails or Courier, when:
a. They are fractionated for 3 times.;
b. They have been punished with a statutory lack of compliance or failure to comply with any rules, procedures manual, work instructions or customs administrative provisions, which are mandatory in general, not classified as crimes or violations in more than 10% of the amount of statements filed in the same month;
c. Do not keep during the period provided for in the regulation to this Code, the records, documents and records of the customs offices that served as the basis for the elaboration of the customs declarations submitted to the National Service Ecuador Customs;
d. Do not respond to the owner for damages and
loss of their goods, while under the responsibility of the authorized company; and,
e. Do not keep the inventory of the
physical and electronic goods from the goods up to date. As a result of the suspension, the authorized company may not import or export goods on this route, without prejudice to any shipment that has been shipped to Ecuador prior to the notification of the suspension. nationalised, as well as goods which have been shipped to the outside prior to the notification of the suspension, may be regularised. In all cases once the sanction has been completed, the foreign trade operator will be enabled without further processing.
Art. 199.-Cancellation penalties.- They shall be subject to the cancellation of the granting, authorization or respective permission of the temporary deposits, customs warehouses, facilities authorized to operate normally under the import regime temporary for inward processing, quick mail or courier companies, and free warehouses, when:
a. Do not maintain or comply with the requirements or conditions set to operate;
b. Allocate the authorized areas and enclosures for purposes or functions other than the authorized ones;
c. The temporary deposit has been used by its officials for the commission of a customs crime, money laundering or drug trafficking, declared in the execution sentence;
d. Do not exercise authorized activities for the six consecutive months;
e. Incur suspension for more than two (2) times within the same fiscal year; and,
f. Incomply with the suspension sanction imposed by the Ecuadorian National Customs Service.
Chapter VI
Of Prescription
Art. 200.-Prescription of the Criminal Action.- Criminal actions for customs offences prescribe within five (5) years, counted from the date the offence was committed, or the last criminal act was executed.
In case if the criminal proceedings have been initiated before the deadline is met, the action to continue the cause will be prescribed within the same period of time from the notification of the beginning of the tax instruction.
The power to impose sanctions (a) in respect of the law of the Member States of the European Union; violation was committed or from the realization of the last appropriate act.
Art. 201.-Prescription of the Sanctions.- The custodial sentences prescribe in twice as long as the prescription of the criminal action, counted from the execution of the sentence if the offender had not been deprived of the freedom.
Chapter VII
Public Auction, Free Award and Destruction
Art. 202.-From the Public Auction.- The public auction will be subject to the rules established for its effect, both in the regulation to this Code and in the provisions that the customs administration dictates. For that purpose, you can hire a third party.
Art. 203.-From the Free Award.- The free award of the goods that are in express or final abandonment, of those declared in administrative or judicial confiscation, even of those in respect of which it has been initiated a process of public auction, within the terms and provisions contained in this Code, its regulations and others
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Ecuador's National Customs Service rules, in favor of public sector bodies and companies, including administration customs, where they so require for the purpose of fulfilling their obligations. The prohibited import goods may only be donated to public institutions, provided they serve specifically for the institutional activities, or are destroyed.
Additionally, the free award for the institutions of social assistance, beneficence, education or non-profit research that require them to carry out their purposes, according to their social object, in the cases and with the conditions provided for in the Regulation;
Art. 204.-Destruction of goods.- The server or the server in charge of the district management or its delegate shall have the destruction of the goods established by the Regulation to this Code.
Without prejudice to the above, the arms, their accessories, ammunition and the like, which are either abandoned or seized, shall be made available to the competent authority responsible for their control. Medicinal products to be abandoned and/or seized must be made available to the Ministry of Public Health.
IT TITLE IV
From the Customs Administration
Chapter I
Nature and Privileges
Art. 205.-Nature Jur idyllic.- The customs service is a public authority exercised by the State, through the National Customs Service of Ecuador, without prejudice to the exercise of powers by its duly authorized delegates and the coordination or cooperation of other public sector entities or bodies, subject to the present legal body, their regulations, operating manuals and procedures, and other applicable rules. The Customs Office aims to facilitate the external trade and to exercise control over the entry and exit of goods, cargo units and means of transport through the borders and customs zones of the Republic, as well as those carrying out activities directly or indirectly related to the international traffic of goods; to determine and collect the tax obligations caused by the import and export of goods, in accordance with the systems provided for in the code tax; to resolve the complaints, appeals, petitions and inquiries of the members; to pursue and punish the customs violations; and, in general, the privileges that are of their own to the Customs administrations in the regulations adopted by Ecuador in the international conventions. Art. 206.-Customs Policy.- The National Customs Service of Ecuador is responsible for implementing the customs policy and issuing the rules for its implementation, through the Director or the Director General. Art. 207.-Customs powers.- The customs authority is the set of rights and attributions that the supranational norms, the law and the regulation grant in a private way to the National Service of Customs of Ecuador for the fulfillment of its purposes.
Art. 208.-Subject to the Customs Power.- Goods, means of transport crossing the border and those engaged in activities directly or indirectly related to the international traffic of goods, are subject to the customs.
Art. 209.-Scope of the subjection.- The subjection to the customs authority entails compliance with all formalities and requirements governing the entry or exit of persons, goods, and means of transport; payment of taxes and other Charges may be imposed even if they correspond to different bodies of the Central Administration or to different tax administrations, which, by legal or regulatory mandate, must control or collect the National Customs Service.
Art. 210.-Customs services.- For the exercise of the customs authority, the National Customs Service of Ecuador shall have under its control the services of storage, capacity, control and surveillance of the goods entered under it, thus as determined by the Director or the Director General of the entity; for this purpose, the National Customs Service of Ecuador may conclude contracts with public or private institutions for the provision of such services.
contracts shall contain the grounds and penalties in the event of non-compliance with their obligations contract, without prejudice to any other civil and criminal liability to which it may occur, which may not be limited by the contract.
Art. 211.-The Customs Office.- They are the privileges of the Customs Office, exercised in the form and circumstances determined by the Regulation, the following:
a. Exercise surveillance on people, goods, and means of transport in primary and secondary areas;
b. Inspect and apprehend goods, goods and means of transport for control purposes and when the commission is presumed to have an infringement of the law in relation to the entry and exit of goods from the customs territory and to request the Prosecution searches;
c. Inspect and apprehend persons, and place them at the orders of the competent authority, in any case of a flagrant offense;
d. Carry out investigations, in coordination with the Fiscal Ministry, when the commission of customs crimes is presumed, for which it will be able to carry out all the acts determined by the Regulation;
e. Exercise the active action of all credit in favor of the National Customs Service of Ecuador, directly or by delegation;
f. Coordinate its activities with other entities or agencies of the State or abroad, requiring them information, and providing it, with regard to the income and income of goods, means of transport and persons in Ecuadorian territory, as well as the economic activities of the people in Ecuador. For information provided by or received by the National Customs Service of Ecuador, the recipient shall keep the same reservation as the person or entity responsible for such information;
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g. Require, in the form and frequency of the Service
National Customs of Ecuador to establish, the li stado of persons entering and leaving the country, to the National Police, entity that will be obliged to grant it;
h. To be a part of the criminal proceedings in which the commission of customs crimes is investigated;
i. Regular and regulate customs operations arising from the development of international trade and customs procedures even if they are not expressly determined in this Code or its regulations;
j. Collaborate in the control of the unauthorized departure of works considered artistic, cultural and archaeological heritage; and, of species of wild flora and fauna in primary and secondary areas;
k. Collaborate in the control of illicit trafficking of narcotic drugs, psychotropic substances and precursors, weapons, ammunition and explosives, in primary and secondary areas; and,
l. The others that point to the Law.
Chapter II
The Ecuadorian National Customs Service
Art. 212.-From the National Customs Service of Ecuador.- The National Customs Service of Ecuador is a legal person governed by public law, of indefinite duration, with technical, administrative, financial and budgetary autonomy, City of Guayaquil and with competition throughout the national territory.
It is an agency attributed to it under this Code, the technical-administrative, necessary-rías to carry out the planning and execution of the (a) the customs authorities of the country and to exercise, in a regulated manner, the determination, resolution, sanction and regulatory on customs matters, in accordance with this Code and its regulations.
Art. 213.-From the administration of the National Customs Service of Ecuador.- The administration of the National Customs Service of Ecuador will be the responsibility of the Director or the Director General, who will be his highest authority and legal, judicial representative. and out of court, by reason of which it will exercise the administrative, operational and surveillance controls indicated in this Code, through the authorities referred to in the previous article in the customs territory.
Art. 214.-From the policy council.- The Director or the Director General shall be part of the Policy Councils or Councils to which it is convened by the President or the President of the Republic, in the field of its powers.
Art. 215.-From the Director or the Director General.- The Director or the Director General shall be an official of free appointment and removal, appointed directly by the President or the President of the Republic and shall meet the following requirements:
a. Be Ecuadorian and be in the enjoyment of political rights;
b. Have obtained third-level professional title at home or abroad; and,
c. Possess high professional preparation and experience in foreign trade, administration, or related airlines.
Art. 216.-Skills.- The Director or Director General shall have the following powers and powers:
a. Represent Ecuador's National Customs Service legally;
b. Manage the goods, material resources, human resources and funds of the National Customs Service of Ecuador, which includes all the acts of investment, supervision, and those that as a means are required for the fulfillment of the the institution;
c. Know and resolve the complaint resources filed by the taxpayers against the servers or the servers in charge of the district addresses, as well as the review resources that are proposed against the decisions given by the these;
d. Know and resolve the administrative claims proposed against your own acts;
e. Delimit the area for border traffic enforcement, in accordance with international conventions, this Code and its Regulations;
f. Establish in the secondary zone and border perimeters special control points, subject to international conventions, this Code and its Regulations;
g. Grant, suspend, cancel, or declare the expiration
of the licenses for the exercise of customs agents, inselectable;
h. Absolve the consultations on the tariff of
imports in respect of the tariff classification of the goods, and on the application of this Code and its Regulations, subject to the provisions of the Tax Code, absolution which will have binding effects on who formulates the query;
i. Review of its own actions in the terms set forth in this Code and the Tax Code, and revoke them, provided that such revocation is not contrary to the legal order and does not prejudice the taxpayer;
j. Authorize the operation of industrial installations in which the temporary admission scheme for inward processing is carried out, the undertakings operating under the customs procedure of rapid post or courier, of the deposits customs, free and special warehouses and international trade fair regime;
k. Exercise the functions of appointing authority in the National Customs Service of Ecuador;
l. Issue, by resolution, the regulations, manuals, instructions, circular trades necessary for the implementation of operational aspects,
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administrative, procedural, customs valuation and for the creation, deletion and regulation of fees for customs services, as well as the regulations necessary for the proper functioning of the customs administration and those operational aspects not covered by this Code and its regulations; and,
m. The other who establish the law.
All the privileges described herein shall be delegated, with the exception of those mentioned in (k) and (l). In the event of the absence or temporary impediment of the Director or the Director General, the server or the server established in accordance with the organic and administrative structure of the National Customs Service of Ecuador shall be subrogated to its functions.
Art. 217.-Of the Directorates Distr itales.- The district addresses comprise the territorial areas where the National Customs Service of Ecuador exercises all the operational and other functions assigned to it by this Code and its regulations.
The district addresses will be created, deleted, or modified by resolution of the Director or the Director General, which will be published in the Official Register.
Art. 218.-Competencies of the Address Distr.- The server or server in charge of the district addresses will have the following attributions:
a. I completed and completed this regulation, its regulations, and other rules regarding Foreign Trade;
b. Verify, accept or observe customs declarations, authorize customs operations and carry out checks on goods entering or leaving the country, as well as passengers at ports, international airports and facilities for crossing the border and having the inspection, examination and registration of international means of transport entering or leaving the customs territory;
. Grant tax exemptions that correspond in accordance with the provisions of the regulation to this Code;
d. Resolve administrative and payment claims;
e. Review of its own craft in the terms set forth in this Code and the Tax Code, provided it does not cause injury to the taxpayer;
f. Sanction cases of violations and regulatory faults according to this Code;
g. Issued collection, payment, title, and credit notes;
h. Exercise the coactive action on behalf of the Ecuadorian National Customs Service;
i. Declare the administrative seizure and accept the express abandonment of the goods and award them where appropriate, as provided for in this Code and its regulations;
j. Run administrative resolutions and court judgments in the realm of your jurisdiction;
k. To be a part of the criminal proceedings in which they are
investigate facts from which the commission of customs crime is removed and to put the goods apprehended at the disposal of the Prosecutor's Office;
l. Appear before the competent Judge as an accuser
, in the name of the National Customs Service of Ecuador, in criminal proceedings for punishable acts affecting the institutional interest;
m. Authorize the customs regimes referred to in
this Code and the regulations issued by Supranational Organizations in Customs Matters;
n. Authorize the regime change according to this
Code and its Regulations; or. Control goods imported under
special customs procedures; p. Perform the public auction of the goods
constituted in abandonment; q. Authorize the direct discustoms of the
merchandise; and, r. Other than set the Act, as well as those
delegated by the Director or the Director General by resolution.
Art. 219.-Of the notifications.- The notifications made by the National Customs Service of Ecuador through its computer system will have full legal effects. Art. 220.-Customs servers.- The servers and public servants of the National Customs Service of Ecuador will be governed by the Public Service Organic Law. When required by institutional need, servers that perform functions in any administrative area may perform the operational functions that are required, without constituting an administrative change or transfer. The performance of tasks required outside the usual working day may be made available in accordance with the law governing the public service and the provisions laid down in the regulation to this Code. Art. 221.-The Customs Service of Ecuador is responsible for the efficient and agile attention in the process of the dispatch of goods, ending their responsibility in case they are placed at the authority of the authority judicial. In the event of unjustified delays in the dispatch of goods imputable to the National Customs Service of Ecuador, the costs of storage and/or delay will be restored by the institution to the injured. Such securities shall in turn be repeated to the servants or servants for whose negligence or intent the delay occurred up to a maximum of a unified monthly remuneration of that server, without prejudice to the administrative penalties to which the place. The return of securities and their repetition shall be effected in accordance with the procedure laid down in the Regulation.
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Customs procedures must be carried out with due diligence and care by the servers and servers of the National Customs Service of Ecuador, seeking to prevent any deterioration of the goods under verification.
The Director or the Director General and more officials of the National Customs Service of Ecuador, as they exercise any of the powers of the tax administration provided for in the Law, will act with the responsibilities
for the establishment of responsibilities in the exercise of their duties, the Director or the Director General and the one or the subrogation shall have a criminal jurisdiction of the National Court of Justice. To the same end, the servers at the top hierarchical level will have a Provincial Court criminal jurisdiction.
Art. 222.-Customs Surveillance Unit.- The Customs Surveillance Unit is an administrative unit of the National Customs Service of Ecuador, which is responsible for the execution of operations related to the prevention of customs crime and of their investigation in the national territory, in support of the Fiscal Ministry, in accordance with the Law that Regulates the Public Service and the regulations that the Director or the Director General dictates, in coordination with the Ministry of Relations Labor, for which you can obtain from the competent authorities the permits for the tenure
The Director or the Director General of the National Customs Service of Ecuador is the highest authority of the Customs Surveillance Unit and will be competent to issue the necessary regulations for its operation. Art. 223.-Organic and Administrative Structure.- The organic and administrative structure of the National Customs Service of Ecuador shall be established by the Director or the Director General, as well as the privileges of its administrative units.
Chapter III
Of The Information
Art. 224.-Information Relating to Foreign Trade.- The statistical information concerning foreign trade processed by the National Customs Service of Ecuador will be published free of charge and without other restrictions than those mentioned in the the Law on Intellectual Property, on the website of the National Customs Service of Ecuador, and may be consulted without prohibitions, in accordance with the provisions of the Organic Law on Transparency and Access to Public Information.
information to be generated by the National Customs Service of Ecuador in different formats To those published on the web portal of the entity, at the request of third parties, it will be taxed with a fee according to the provisions that dictate for the effect the Director or the Director General.
The National Customs Service of Ecuador may require, at any time, to importers, exporters, transporters, entities or legal entities governed by public or private law, the delivery of any information that is related to the
import or export activity, which provide effective monitoring of the compliance with the tax obligations arising from the , granting to answer an unextendable term that cannot exceed fifteen days.
Art. 225.-Database.- The National Customs Service of Ecuador and the Internal Revenue Service, when required, shall have unrestricted and unrestricted access, either via computer or physical, and permanently and continuously, to the entire Information on foreign trade activities to be reposed in the archives and databases of the Central Bank of Ecuador, Migration Police, Civil Registry, Ecuadorian Institute of Social Security, Superintendents, Agency of Quality of the Agro, Ecuadorian Institute for Standardisation, Commercial Registry, Financial Intelligence Unit, and other entities participating in foreign trade in Ecuador directly or indirectly. Public servants who do not submit the information or who put obstacles or interference to obtain them will be punished with the removal of their charges.
The contents of the data bases of the National Customs Service of Ecuador is protected information, unauthorized access or improper use of the information contained therein, will be sanctioned under the Criminal Code.
Chapter IV
Customs Service Financing
Art. 226.-Financing of the National Customs Service of Ecuador.- It is a patrimony of the National Customs Service of Ecuador all the movable and immovable property that it has acquired or will acquire to any title. The National Customs Service of Ecuador will be financed: a. With allocations from the
Budget
General of the State; b. With all of the values collected by
concept of rates for customs services, they will enter the unique treasury account to then be distributed according to the general budget of the State;
c. With the sums you perceive under contracts, li cences, and royalties;
d. Non-reimbursable funds from international organizations; and,
e. Other legitimately perceived revenue not provided for in this Code.
IT TITLE V
Customs Administration Auxiliaries
Chapter I
Of Customs Agents Art. 227.-Customs agent.- It is the natural or legal person whose license, granted by the Director or the Director General of the National Customs Service of the
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Ecuador, entitles you to manage the goods, the office of the goods, in order to sign the goods, customs declaration in the cases established by the regulation, being obliged to invoice for its services according to the table of minimum fees to be fixed by the Director or the Director General of the National Customs Service of Ecuador. This licence will be valid for a period of five years, which may be renewed for the same period. The Customs Agent may contract with any operator who intervenes in international trade and will be obliged to respond to the National Customs Service of Ecuador for the information contained in the documents. The customs agent shall have the status of a federor and auxiliar of the civil service as soon as the customs office shall have the information entered in the customs declarations which it formulates in accordance with the information and documents. that they are legally required to serve as a basis for the customs declaration, without prejudice to the verification that the National Customs Service of Ecuador can practice. In addition to their authors, the customs agents, who in the course of their activities, have participated as authors, accomplices or concealers, shall be subject to the criminal responsibility established for the offences against the public faith in respect of of the offences of falsification of documents in general, in which case it shall not require a prior judicial declaration in civil matters for the exercise of criminal action, as provided for in Article 180 of the Code of Civil Procedure. In any case, for the purposes of liability, the customs agents shall be regarded as public notaries. In the case of goods in which the customs agent intervenes, he is responsible for the customs tax obligation, without prejudice to the administrative or criminal liability which is legally applicable. Without prejudice to the foregoing, the customs agent shall not be liable for the valuation of the goods. Ar t. 228.-Duties and duties of the customs agent.- Customs agents have the right to be recognized as such at national level. The main duty of the customs agent is to comply with this Code, its regulations and the provisions dictated by the National Customs Service of Ecuador and to advise on the compliance of those who contract their services. The granting of the duties of the customs agents, their rights, obligations and the regulations of their activity shall be determined in the Regulation of this Code and the provisions that the National Customs Service of the Ecuador. Art. 229.-Sanctions.- Provided that the act does not constitute a crime or in violation of the customs agents are subject to the following sanctions: 1. Suspension of the law.- The customs agents
will be punished with a suspension of your license for up to sixty (60) calendar days when you incur one of the following causes:
a. Have been punished on three occasions for lack of regulation, for failure to comply with the Regulation of this Title or for Regulations issued by the Director or Director of the National Customs Service of Ecuador, within a period of 12 months;
b. Having been punished three times within a period of 12 months with contravention indistinctly for: 1. Hindering or impeding customs control actions, be it for acts tending to hinder the activity of the National Customs Service of the Ecuador or for refusing to cooperate with the investigations carried out; 2. Failure to present the accompanying documents together with the declaration adua-nera, if it corresponds to the mode of dispatch assigned to the declaration, by the owner, consignee or consignee; or,
c. Failure to comply with the obligations laid down for Customs Agents in the Regulation to this Code and in the regulation governing the activity of the customs agents dictated by the Director or the Director General.
2. Cancellation of the license.- Customs agents will be punished with the cancellation of their license when they incur one of the following causes:
a. By recidivism in the suspension of the li cency within a period of 12 months;
b. In case you have been sentenced for a customs offence;
c. Do not keep the file of the dispatches in which you have intervened by the deadline set in the regulation to this Code; or,
d. By death of the owner or dissolution of the legal person.
Art. 230.-Of the auxiliaries of the customs agents.- The Customs Agents may count on auxiliaries for the exercise of their activity, which shall be qualified by the National Customs Service of Ecuador in accordance with the provisions which the Director or the Director-General may give to the Director. The auxiliar's credential shall be valid for as long as the customs agent's credential is in force and he provides his services to the customs agent.
The auxiliaries of the customs agents may act on behalf of the customs agent in the acts which The customs authorities shall be responsible for the customs administration, except in the signature of the declaration. The main duty of the auxiliaries of customs agents is to comply with this Code, its regulations and the provisions dictated by the National Customs Service of Ecuador. The customs agent auxili ar credential will be canceled in the following cases:
a. In case you have been sentenced for a customs offence;
b. By death of the holder; or c. The others to set this Code.
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Chapter II
Of Authorized Economic Operators
Art. 231.-Economic Operator Author.- It is the natural or legal person involved in the international movement of goods, whatever the function it has assumed, that complies with the equivalent safety standards of the chain "logistics established by National Customs Service of Ecuador, to access facilties in customs formalities. The authorised economic operators include, inter alia, manufacturers, importers, exporters, carriers, consolidators, de-consolidators, international freight agents, ports, airports, customs warehouses, temporary warehouses, courier, terminal operators, and will be regulated according to the provisions that the Director or the Director General issues for the effect.
To be qualified as an Authorized Economic Operator (OEA), you must comply with the requirements provided in the regulation to this Code.
They will not be Economic Operators Authorised persons who have been punished for a customs offence, or legal persons whose representatives, partners or shareholders are incourses in that situation. Anyone who has used any type of simulation to be an Authorised Economic Operator who is in breach of the prohibition provided for in this Article shall lose that quality, as well as the natural or legal person who has intervened to obtain a authorization under these conditions, who may not be authorized again.
In the event of non-compliance with the customs rules and without prejudice to the appropriate sanction, the Director or the Director General may suspend or revoke the authorisation of the authorised economic operators as provided for in the regulation; This Code and the regulation dictated by the National Customs Service of Ecuador that regulate the activity of the Authorized Economic Operators.
LI BRO VI
SUSTAINABILITY OF THE PRODUCTION AND YOUR REAL WITH ECOSISTEM A
IT TITLE I
Of Eco-efficiency and Sustainable Production
Art. 232.-Definition.- For purposes of this Code, the use of environmentally clean technologies and non-polluting and low-impact alternative energy technologies will be understood as efficient production processes; adopted to reduce negative effects and damage to the health of human beings and the environment. These measures will include those whose design and implementation make it possible to improve production, considering the life cycle of products as well as the sustainable use of natural resources. It will also be understood as more efficient and competitive production processes, the implementation of advanced technologies, which will improve the administration and rational use of resources, as well as the prevention and control of pollution. environmental, product of production processes, provision of services and end use of products.
Art. 233.-Desarr ollo sustainable.- Natural and legal persons as well as other associative forms governed by this Code, must develop all their productive processes according to the postulates of sustainable development in the
Art.
Art. 234.-Cleaner technology.- Companies, in the course of the replacement of technologies, must take measures to achieve cleaner production processes such as:
a. I used non-toxic, non-hazardous and low environmental impact raw materials;
b. Adopt sustainable processes and use efficient equipment in the use of resources and contribute to the prevention of pollution;
c. Apply effectively, responsibly and timely the principles of environmental management universally accepted and enshrined in international conventions, as well as in domestic law, in particular the following:
1. Reduce, reuse and recycle;
2. Adopt the best available technology;
3. Comprehensive responsibility for the use of deiter-mined products, particularly chemicals;
4. Prevent and control environmental pollution
5. The polluter pays;
6. Gradual use of alternative energy sources;
7. Sustainable management and proper assessment of natural resources; and,
8. Intra and intergenerational responsibility.
Art. 235.-Incentives to cleaner production.- To promote clean production and energy efficiency, the State will establish the following incentives:
a. The tax benefits that are created in this Code; and,
b. Economic benefits to be obtained from transfers such as "Negotiable Download Permissions". In the regulation to this Code the parameters to be met by the companies applying to these benefits, and the way in which the market for discharge permits or pollution rights are regulated according to the national and national regulations will be fixed. Decentralized Autonomous Governments, with their respective terms of validity, the mechanism of transfer of these rights and the objective of environmental quality to be obtained in the long term.
Art. 236.-Adaptation to climate change.- In order to facilitate the adaptation of Ecuador to the effects of climate change and minimize them, natural and legal persons as well as other associative forms governed by this Code, must acquire and adopt environmentally sound technologies to ensure the prevention and control of pollution, clean production and the use of alternative sources.
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GENERAL PROVISIONS
FIRST.- To regulate the various subjects that are an integral part of this Code, specific regulations related to each book are issued, within 90 days, according to the Constitution of the Republic.
SECOND.- The rights, obligations and responsibilities acquired by natural persons or persons laws, regulations, conce-sions, ministerial authorizations or contracts legally concluded prior to this Code, will remain for as long as they have been granted the same.
THIRD.- In any legal and regulatory provision where it says: "Ecuadorian Customs Corporation"; "CAE" or "Ecuadorian Customs Corporation, CAE", must say: "National Customs Service of Ecuador".
In any legal or regulatory provision that says: "police militar ar customs" or "customs surveillance service" will say: "Customs Surveillance Unit", except in the special law that reincorporates the personnel of the ex-police force customs surveillance service. Likewise, in any legal provision, of equal or lower hierarchy, which confers powers or powers to the Military Military Police or the Customs Surveillance Service, it shall be understood that the same shall be exercised by the National Service of Customs of Ecuador. FOURTH.- In all administrative regulations where you say: "Directory of the Ecuadorian Customs Corporation", "Directory of the CAE", or simply "Directory", referring to that collegiate body, will be read: " Director or Director General of the National Customs Service of Ecuador ", or" Director or Director General ", if any. Also, where he says: "the General Manager" or " General Management ", will say:" the Director or the Director General '. QUINTA.- The National Customs Service of Ecuador is the successor of all the rights and obligations of the Ecuadorian Customs Corporation. By virtue of this provision all the goods of the Ecuadorian Customs Corporation will pass on behalf of the National Customs Service of Ecuador, and in case they are subject to registration, the corresponding registration will be made of trade by those who hold such records, without any fees, costs or charges being generated. SIXTH.- The concessionaires of the temporary storage service, port and airport operators, within 90 days shall submit their rules of control of entry to primary area, for approval by the Director or the Director General. SEPTI MA.- As of the publication of this Code, the Ministry of Agriculture, Livestock, Aquaculture and Fisheries will register all plantations of bananas, bananas (barraganete) and other crops sown in the country.
REFORMATTER PROVISIONS FIRST.- At the end of Art. 72 of the General Financial System Institutions Act, add a paragraph with the following text:
" ... The Superintendency of Banks will regulate a special scheme of guarantees for Micro, Small and Medium Enterprises, which will allow appropriate levels to be established for the economic capacity of these types of companies, as well as Conceptualization is incorporated for general application modern instruments such as invoices receivable, patents, among other instruments to be included in the regulation of this law ... "
SECOND.- Reforms to the Internal Tax Regime Organic Law. 2.1.- Reform Article 9 as follows: 1. Replace the number 15 by the following:
15.-The income that the merchant trusts obtain, provided they do not develop business activities or operate Business in progress, in accordance with the definition set out in Art. 42.1 of this Law. Also, the income earned by the mutual funds and funds will be exempt.
In order for the above companies to benefit from this exemption, it is essential that at the time of the distribution of the profits, returns, profits or benefits, the trustee or the administrator of the funds, has carried out the corresponding withholding tax on the income tax-at the same percentages established for the case of distribution of dividends and benefits, as provided for in the Regulation for the implementation of the Law-to the beneficiary, constituent or participant of each mercantile trust, fund of investment or supplementary fund, and also submit an information statement to the Internal Revenue Service, in magnetic medium, for each merchant trust, investment fund and supplementary fund to be administered, the same as presented with the information and at the periodicity indicated by the Director General of the SRI by General Resolution.
To establish that these commercial trusts, mutual funds or supplementary funds do not comply with the with the arr requirements indicated, they must be taxed without any exoneration.
2 . Replace the numbered paragraph below
numeral 15, by the following:
" 15.1.-Fixed term deposit yields paid by national financial institutions to natural persons and corporations, except for institutions of the financial system, as well as the income earned by natural persons or companies for investments in securities securities in fixed income, which are traded through the country's stock exchanges, and profits or returns obtained by natural persons and companies, distributed by commercial trusts (i) investment funds and supplementary funds, provided that the investment made is either in fixed term deposits or in securities with fixed income securities, traded on a stock exchange. In all previous cases, investments or deposits must be
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originally issued within one year or more. This exemption shall not apply in the case where the recipient is directly or indirectly liable to the institution in which it maintains the deposit or investment, or any of its related; and "
3. After the number 16), incorporate the following numerals:
17. The interest paid by workers for loans made by the employing company for the worker to acquire shares or shares of such employer, while the employee retains ownership of such shares. '
"18. Economic Compensation for Living Wage."
2.2.- Following Art. 9 add to the following article:
" Art. 9.1.- Exoneration of Income Tax Payment for Development of New and Productive Investments.- companies which are constituted from the validity of the Production Code as well as new companies which are constituted by existing companies, in order to make new and productive investments, will enjoy an exemption the payment of the income tax for five years, counted from the first year in which they are generated Direct attributable income and only new investment.
For the purposes of applying the provisions of this article, new and productive investments must be made outside of the urban jurisdictions of the Canton Quito or the Guaquaquil Canton, and within the following economic sectors considered priority for the State:
a. Production of fresh, frozen and industrialized food;
b. Forest and agroforestry chain and its processed products;
c. Metalmechanics;
d. Petrochemicals; e. Pharmaceutical; f. Tourism; g. Renewable energies including bioenergy or energy
from biomass; h. Logistic services of foreign trade; i. Biotechnology and applied software; and, j. The strategic replacement sectors of
imports and promotion of exports, determined by the President of the Republic.
The mere change of ownership of productive assets that are already in operation or operation, does not involve any new investment for the purposes of this article.
In case the breach of the conditions necessary for the application of the exemption provided for in this article is verified, the Tax administration, in the exercise of its legally established powers, shall determine and collect the corresponding income tax values, without prejudice to the penalties to be imposed. No records, authorizations or requirements of any other nature other than those referred to in this Article shall be required for the enjoyment of this benefit. " 2.3.- Reform Article 10 as follows: 1. Incorporate the following number:
" 17) For the calculation of income tax, during the 5-year period, the Medias companies will be entitled to the 100% deduction. additional expenses incurred in the following items:
1. Technical training aimed at research, development and technological innovation, which improves productivity, and that the benefit does not exceed 1% of the value of the expenses incurred by salary and salary concepts of the year in which the benefit;
2. Expenditure on improving productivity through the following activities: technical assistance in product development through studies and market analysis and competitiveness; technological assistance through service contracts professionals for process design, product, process adaptation and implementation, packaging design, specialized software development, and other business development services that will be specified in the regulation of this law, and the profit does not exceed 1% of sales; and,
3. Travel expenses, stay and trade promotion
for access to international markets, such as business wheels, participation in international fairs, among other costs or expenses of similar nature, and that the benefit does not exceed 50% of the total value of costs and expenses for promotion and advertising.
The regulation to this law will establish the technical and formal parameters, which must be met by the contributors who can benefit from this benefit. "
2. In the number 7), incorporate a paragraph with the following text:
" L to depreciation and amortization corresponding to the acquisition of machinery, equipment and technologies for the implementation of production mechanisms cleaner, cleaner, renewable source power generation mechanisms (solar, wind or similar) or the reduction of the environmental impact of productive activity, and the reduction of greenhouse gas emissions, will be deducted with 100% In addition, provided that such acquisitions are not necessary to comply with the provisions of the environmental authority competent to reduce the impact of a work or as a requirement or condition
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for the issuance of the relevant environmental, tab, or permit. In any case, an authorization must exist by the competent authority.
This additional expense may not exceed a value equivalent to 5% of the total revenue. They shall also enjoy the same incentive as the expenditure incurred in obtaining the results provided for in this Article. The regulation to this law will establish the technical and formal parameters, which must be met in order to access this additional deduction. This incentive does not constitute accelerated depreciation. "
3. In the second indent of number 9, after the phrase "mandatory social insurance" add the phrase "when applicable" .
4. In the fourth indent of No 9, following the sentence 'of the respective financial year'. , incorporate the following text:
" When it comes to new investments in economically depressed areas and border areas and contracts are contracted to workers resident in those areas, the deduction will be the same and for a period of five years. years. In the latter case, the specific aspects for its implementation will be found in the Regulation to this law "
5. At the end of the numeral 9, add a paragraph that says the
below:
"It will also be deductible the economic compensation to achieve the living wage that is paid to the workers."
2.4.- Reform item 13 as follows: 1. Remove the number 2
2. Replace the number 3, by the following:
" 3.-Interest payments on external credits and credit lines opened by external financial institutions, legally established as such; as well as interest on external credits conferred from government to government or by multilateral agencies. In such cases, interest may not exceed the maximum benchmark interest rates fixed by the Board of the Central Bank of Ecuador at the date of the credit record or its novation; and if in fact the interest rates are exceeded, the the corresponding retention on the excess for such payment to be deductible. The lack of registration in accordance with the provisions issued by the Board of the Central Bank of Ecuador will determine that the financial costs of the credit cannot be deducted. The interest of credits from financial institutions located in tax havens or in lower-tax jurisdictions shall not be deductible. "
2.5.- In Art. 36 the following reforms are incorporated:
1. In the literal "b", after the phrase "will satisfy the single rate", remove the expression "from twenty-five percent (25%)", and add the expression "intended for societies"
2. In the literal "c", after the phrase " ... must pay the single rate", remove the expression " from 25% "and add the expression: " intended for societies "
3. In the literal "e", after the phrase "that in no
case will be greater", remove the expression "to 25%" and add the expression: "to the expected income tax rate for societies"
2.6.- For the reduction of the income tax rate
of companies, replace Article 37 by the following:
" Art. 37.-Income tax rate for companies.-Companies incorporated in Ecuador, as well as branches of foreign companies located in the country and the permanent establishments of non-resident foreign companies, which obtain taxable income, will be subject to the tax rate of twenty-two percent (22%) on their tax base.
Companies that reinvest their services in the country may be able to to obtain a reduction of 10 percentage points of the rate of income tax on the amount reinvested in productive assets, as long as they are used for the purchase of new machinery or new equipment, assets for irrigation, material vegetative, seedlings and all plant food for agricultural, forestry, livestock and livestock production In the case of floriculture, which are used for their productive activity, as well as for the acquisition of goods related to research and technology that improve productivity, they generate productive diversification and increase of employment, for which they must carry out the corresponding capital increase and comply with the requirements set out in the Regulation to this Law. In the case of deprived financial institutions, savings and credit cooperatives and the like, they will also be able to obtain such a reduction, as long as they are used for the granting of loans for the productive sector, including small and (a) medium producers, under the conditions laid down in the Regulation, and carry out the corresponding increase in capital. The increase in capital will be improved with the registration in the respective Trade Register until 31 December of the tax year after the year in which the use of the reinvestment was generated, and in the case of the savings and credit cooperatives and the like shall be refined in accordance with the relevant rules.
In exceptional and duly justified cases, by means of a technical report of the Production and Economic Policy Council, the President of the Republic of Ecuador by Executive Decree may establish other assets In the case of the Commission, the Commission has taken the view that the Commission has not been able to take the necessary measures. The definition of productive assets must be stated in the Regulation to this Law.
Oil exploration and exploitation companies will be subject to the minimum tax established for companies on their tax base in the terms of the first paragraph of this article.
When a company grants its partners, shareholders, members or beneficiaries, loans of money, it shall be deemed to be dividends or benefits anticipated by the company and by accordingly, this must be done by
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retention corresponding to the planned rate for companies on their amount. Such a withholding tax will be declared and paid the following month of the date and within the time limits provided for in the Regulation, and will constitute tax credit for the company in its income tax return.
provided for in the Tax Regime Act, when reference is made to the general rate of the Income Tax of Societies, to be understood in the percentage of 22%, in the terms provided for in the first paragraph of this Article. "
2.7.- Following Article 37 add the following unnumbered item.-
" Article (...).- Any taxable persons who are administrators or operators of a Special Development Zone Economic from the time of the Production Code, they will have an additional five percentage point reduction in the Income Tax rate.
2.8.- In Art. 39 the following reforms are incorporated:
1. In the first indent, after the phrase "pay the single rate" , remove the expression "from 25%" and add the expression "intended for societies";
2. In the second indent, after the phrase "pay the single rate" , remove the expression "from 25%" and add the expression "intended for societies"
2.9.- Following Art. 39 of the Internal Tax Regime, incorporate an innumbered article, to the following tenor:
" Art. 39.1.- The company whose equity capital, in the amount of not less than 5%, is transferred for consideration in favour of at least 20% of its employees may defer payment of their income tax and their advance for up to five years. tax years, with the corresponding payment of interest, calculated on the basis of the corporate active rate, in the terms that are set out in the regulation of this law. This benefit will be applicable as long as such actions are held on the property of the workers.
In case such workers transfer their shares to third parties or to other partners, in such a way that no one of the minimum limits laid down in this rule, the deferral shall be terminated immediately and the company must pay the remaining income tax in the month following the month following the failure to comply with any of the limits. The benefit here recognized will be operated for as long as the proportion of the company's social capital is maintained or increased in favor of the workers, as stated in this article. The regulation to the Law, will establish the parameters and requirements that must be met to recognize these benefits. It will be understood that the present provision does not apply with respect to the workers to whose favor the process of opening of capital is realized if, outside the relationship
of work, have some type of conjugal relationship, of kinship to the fourth degree of consanguinity or second degree of affinity, or as part related to the owners or representatives of the company, in the terms provided for in the tax legislation. "
2.10.- Reform Article 41 as follows: 1. Replace the last paragraph of point (b) of Art. 41,
with the following:
" L as newly constituted companies, new recognized investments of (a) the production code, the natural persons required to carry out the accounts and the number of individual successions required to carry out the activities, which shall start activities, shall be subject to payment of this advance after the fifth year of effective operation, thus understanding the initiation of its productive and commercial process. If the production process so requires, this period may be extended, subject to the authorization of the Technical Secretariat of the Sectoral Council of Production and the Internal Revenue Service. "
2. In Article 41, number 2, insert after
point (i), (j), (k), (l) and (m) with the following text:
j) For fuel distributors and distributors in the automotive sector, the ratio corresponding to the total taxable income for income tax effect will be replaced by zero point four percent (0.4%) of the total corresponding marketing margin. " " k) Taxpayers whose economic activity is exclusively related to agricultural agroforestry and forestry production projects of forest species, with a growth stage of more than one year, will be exempt from the advance income tax during tax periods in which they do not receive taxed income which is the result of a main harvest stage. " " l) Taxpayers whose economic activity is exclusively related to the development of software or technology projects, and whose stage of development is greater than one year, shall be exempt from the advance on income tax during the tax periods in which they do not receive taxed income. " m) For the purpose of calculating the income tax advance, the amounts corresponding to incremental expenses for generating new employment or improving the wage bill, as well as the acquisition of new assets for the income tax, shall be excluded. improvement of productivity and technological innovation, and in general those investments and expenses actually incurred, related to the tax benefits for the payment of income tax that the Code of Production recognizes for new investments, in the terms laid down in the regulation.
2.11.- Following Art. 42 incorporate the following
article:
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" Art. 42.1.-Liquidation of the Income Tax of Commercial Trusts and Investment Funds.- As set forth in This Law, commercial trusts that develop business activities or operate businesses in progress, must declare and pay the corresponding income tax for the purposes obtained, in the same way as the rest of the companies.
Commercial trusts that do not develop business activities or operate businesses in progress, investment funds and supplementary funds, provided that they comply with the provisions of Article 9 (15) of the This Law is exempt from the payment of income tax. Without prejudice to this, they shall submit only an information statement of income tax, which shall include the state of affairs of the fund or a commercial trust.
For tax purposes a business trust shall be understood to perform business activities or operate a business in progress, when its object and/or the activity it performs is of an industrial, commercial, agricultural, or services, as well as any other that is for profit, and which is regularly carried out through other types of companies. For the purposes of application of the advance, in the case of the inmobili commercial trusts, in order to determine the moment of the beginning of the effective operation, account shall be taken of the fulfilment of the point of equili immobili or any of its stages. "
2.12.- Reform item 55 as follows:
After point (d) of number 9), incorporate a letter (e) with the following text:
" e) The Special Zones administrators and operators Economic Development (ZEDE), provided that the imported goods are destined exclusively to the approved zone, or incorporated in one of the processes of productive transformation there developed. "
2.13.- In Article 57, enter two points with the following text:
" Also, taxpayers who have the foreign freight transport, who have paid VAT in the Air fuel purchase, they are entitled to tax credit exclusively for such payment. Once the transport service is provided, the taxpayer will ask the Internal Revenue Service for the return in the form and conditions provided for in the corresponding Resolution.
The operators and managers of Zones Special Economic Development (ZEDE) are entitled to tax credit, for the VAT paid on the purchase of raw materials, inputs and services from the national territory, which are incorporated into the production process of the operators and Managers of Special Areas of Economic Development (ZEDE). The taxpayer will ask the Internal Revenue Service for the return in the form
and conditions provided in the corresponding resolution, once the operational technical unit responsible for the supervision and control of the ZEDE certify, under his responsibility, that such goods are part of the production process of the acquiring undertaking. '
2.14.- In any provision of the Internal Tax Regime Act in which you say: "FOB value" and "CIF value", replace those words with the phrase: "customs value".
2.15.- In the penultimate paragraph of the numbered article following Article 4, delete the phrase "may be based on the information of the Organization for Economic Cooperation and Development" OECD and the Financial Action Task Force-FATF. '
THIRD.- Reforms to the Reform Law for Tax Equity in Ecuador:
3.1.- In Article 159, incorporate the following points:
" (a) foreign investment, by way of the amortisation of capital and interest generated on loans granted by international financial institutions, with a period of more than one year, for the financing of investments provided for in the Production. In such cases, the interest rate of such transactions shall be lower than the active interest rate on the date of the credit record. Except for this benefit to the institutions of the national financial system and payments relating to credits granted by related parties or financial institutions incorporated or domiciled in tax havens or, in general, in lower tax jurisdictions.
Also, there will be exoneration of payments made abroad by administrators and operators of the Special Economic Development Zones (SEZE), both by concept of import of goods and services related to their authorised activity, as well as to the depreciation of capital and interest generated on loans granted to them by international financial institutions, with a period of more than one year, for the development of their investments in Ecuador. The interest rate of such transactions shall be lower than the active interest rate on the date of the credit record. Except for this benefit, cases where the credit has been granted by related parties, or by a financial institution incorporated or domiciled in tax havens, or in jurisdictions with lower taxation. "
3.2.- Replace Article 177, by the following:
" Art. 177.-Tax base.-For the calculation of the tax, the total area corresponding to all rural properties of the ownership or possession of the taxable person at the national level, determined in the register which for the purpose will jointly produce the municipalities with the Ministry of Agriculture, Livestock, Aquaculture and Fisheries or their equivalent. This information must be submitted and updated annually to the Service of
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Internal Revenue, in accordance with what is determined in the Rural Land Tax application. "
3.3.- In Article 180, highlight the following reforms:
a. Replace the text of the literal (a), by the following text: "a) The buildings located in the ecosystems of the environment, duly defined by the Ministry of the Environment."
b. In the literal g) following the phrase "priority ecosystems" replace the point ". ' " , "; and include the phrase " duly qualified by the Ministry of the Environment ".
c. At the end of the article 180 add the following literal:
i) The rural pregod over which cases of force majeure or fortuitous case have occurred duly justified and certified by the Ministry of Agriculture, Livestock, Aquaculture and Fisheries, which severely affect the performance and productivity of them.
3.4.- Replace Article 181 with the following:
" Art. 181.-Settlement and payment.- The Service Internal Revenue will determine the tax on the basis of the land register municipalities with the Ministry of Agriculture, Livestock, Aquaculture and Fisheries or their equivalent. The taxable persons shall pay the same in the form and dates specified in the Regulation for the application of this tax. "
FOURTH.- Add an additional paragraph to Article 2 of the Electrical Sector Regime Act that says:
" The State may delegate the provision of the electrical power service in its generation phases, transmission, distribution and marketing to joint ventures in which it has a majority share. Exceptionally, it will be able to grant delegations to the private initiative and to the popular and solidarity economy for the provision of the public electric power service, in any of the following assumptions:
1. When necessary and appropriate to satisfy the public, collective, or general interest; or,
2. Where the demand for the service cannot be covered by public undertakings. '
QUINTA.- Reform the Work Code in the following provisions:
1. In Article 81, add the following points:
" Basic Salary means the minimum economic remuneration that a person must receive for his or her work from his employer, which is part of the remuneration and not includes those income in money, species or in service, which it receives on account of extraordinary and additional work, commissions, participation in profits, reserve funds, the legal percentage of the use of the resources, the viatics or subsidies occasional, additional remuneration, or any other remuneration which is of a nature normal or conventional and all those who determine the Law.
The amount of the basic salary will be determined by the National Council of Salaries CONADES, or by the Ministry of Labor Relations if there is no agreement in the Council. The annual review of the basic salary shall be carried out on a progressive basis until the living wage is attained in accordance with the provisions of the Constitution of the Republic and in this Code. "
2. Following Art. 105, incorporate the following
article innumbered: " Art. 105.1.- The worker and the employer's agreement, all or part of the work that corresponds to the worker, may be cancelled in shares of the company to which it provides its services, provided that such a company is registered on a Stock Exchange and complies with the State-defined business ethics compliance protocol and the requirements laid down in the Regulation of the Code of Production, Trade and Investments. "
3. In the second paragraph of Art. 17 of the Code of the
Job, after the word "continuous" , add the phrase "or discontinuous" , and at the end of the same paragraph add the following: " The salary or salary to be paid in the (a) any contract, an increase of 35% of the value hour of the basic salary of the sector to which the worker corresponds. ' . At the end of the third indent add the following: "The salary or salary to be paid in the occasional contracts, will have an increase of 35% of the value hour of the basic salary of the sector to which the worker corresponds." 4. Following Article 23 add the following
article:
" Art. 23.1.-The Ministry of the branch may regulate those special working relationships that are not regulated in this Code, according to the Constitution of the Republic. "
5. In the second paragraph of Art. 95 of the Code of the
Work, following the phrase "the thirteenth and fourteenth remuneration," , add the following text: "the economic compensation for the living wage,"
SIXTH.- Of the reforms to the Social Security Act:
1. Add a numeral to Art. 14 of the Social Security Act that points out: "L to Economic Compensation for Living Wage."
2. At the end of the second paragraph of Art. 11 of the Law on Social Security, the following sentence is added: "Economic Compensation to achieve the living wage will not be taxed."
SEPTI MA.- Reform Article 165 of the Law for the Promotion of Investment and Citizen Participation, published in the Supplement to the Official Register No. 144 of 18 August 2000, as follows: "National Council for Vocational Training and Training", will say "The Governing Body of Vocational Training and Training".
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EIGHTH.- Replace Article 2 of the Manta Port Development Act, as follows:
" Art. 2.-The Special Commission Interagency of the Port of Manta, with legal personality, will have the character of advisory body of the Directory of the Harbour Authority of Manta, with the object that it is responsible for the promotion of the project of the Port of Transfer International cargo of the Ecuador in the port of Manta. For the fulfilment of its purposes, the Commission shall have administrative, economic, and technical autonomy.
The Commission shall be composed of the following members:
a) The Mayor of Manta, who is the chair;
b) A representative of the legally constituted Manta Production Chambers; and,
c) The President of the Authority Directory
Manta Port.
The Municipality of Manta will provide administrative facilties for the operation of the Commission. In addition, the Commission will finance itself with resources obtained from national or international agencies and will serve to fulfill its aims. The Directory of the Port Authority of Manta should consult the Commission in a mandatory manner, when it must take decisions related to the development of the project of the Port of International Transfer of Cargo of Ecuador in the port of Manta. The statements of the Commission shall be of a non-binding technical advisory nature. "
NINTH.- In the Law of the Ecuadorian Quality System, make the following modifications: 1. In the first paragraph of Article 7, remove the phrase
"and private". 2. Replace Article 8 literal a) and add the
literal e) to the following tenor:
"a) Interministerial Quality Committee"
"e) Ministry of Industries and Productivity (MIPRO)"
3. Add the following final paragraph to Article 8:
"The Ministry of Industries and Productivity (MIPRO) will be the governing institution of the Ecuadorian Quality System."
4. Replace Article 9 with the following:
" Art. 9.- Create the Inter-Ministerial Quality Committee, as an instance of coordination and articulation of the policy of the interfectorial quality, which will be integrated by the following public entities:
1. Minister (or) Production, Employment and Coordinator
Competitiveness.
2. Minister (o) of Industries and Productivity, who will preside over it or its permanent delegate.
3. Minister (o) of the Environment or its permanent delegate.
4. Tourism Minister (a) or your permanent delegate.
5. Minister (a) of Agriculture, Aquaculture, Livestock and Fisheries
6. Public Health Minister (a) or your permanent delegate.
7. Transport and Public Works Minister (o) or your
permanent delegate. 8. Power and Renewable Energy Minister (a) or your
permanent delegate. He will act as Secretary of the Committee of the Secretariat or the Undersecretary of Quality of the Ministry of Industries and Productivity. 5. After article 9 add the following article
numbered: The Interministerial Committee will have the following attributions:
1. Approve the National Quality Plan;
2. Formulate the policies for the implementation of this Law and the fulfillment of the objectives that are presented in it;
3. Formulate the policies on the basis of which the goods and products will be defined, the import of which must comply with technical regulations and conformity assessment procedures; Coordinate the activities with the entities that integrate the Ecuadorian quality system;
4. To know the results of management in the activities of the Ecuadorian Institute of Standardisation-INEN, as well as the Ecuadorian Accreditation Body/OAE, and to impart the recommendations of the case to the public bodies that make up the system Quality Ecuadorian;
5. Ultimately resolve conflicts that in the scope of this law have originated from actions or omissions of the entities that integrate the Ecuadorian quality system;
6. Issued guidelines for compliance assessment procedures related to the mandatory certification of products, systems, and persons performing specialized tasks;
7. Coordinate and facilitate the comprehensive execution of national policies relevant to quality;
8. Promote and request the preparation of research, studies, and technical and legal inputs for the development and adjustment of quality policy;
9. Request the preparation and validation of parameters to promote awareness of a quality culture in both goods and services;
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10. Request participation, advice, and conformation
of working groups with institutions and agencies that you require for the performance of your functions;
11. Drive training, training, technical assistance, specialization, and dissemination activities for quality topics in goods and services;
12. Encourage the achievement of additional and complementary resources for inter-ministerial assistance and cooperation for climate change issues, through the established institutionality for the effect; and,
13. Issue the necessary rules for its operation and to regulate the exercise of its powers. In everything that is not normalized about its functioning, it will be within the provisions of the Statute of the Legal and Administrative Regime of the Executive Function.
A Consultative Council will be formed The Inter-Ministerial Committee will be composed of representatives of the productive sector, academia and consumers.
THE INEN and the OAE will have their respective advisory technical councils that will have the participation of the sector production, universities and experts in the fields of action of the entities.
These advisory councils will be of mandatory reference and their pronouncements will have non-binding referential character.
6. Remove Articles 10 and 11
7. Replace Article 12 by the following: " Art. 12.-For the implementation of the policies that the Inter-Ministerial Quality Committee will rule, the Ministry of Industries and Productivity will have the following attributions:
a) Advising the Inter-Ministerial Quality Committee on the study, design, and factibili of programs and projects in order to meet the objectives of this law;
b) Fulfil r and do compli r the provisions of the
Interministerial Quality Committee;
c) Subscribe to all types of acts, contracts, mutual recognition agreements with international institutions and cooperation agreements technical and/or financial assistance with the approval of the Inter-Ministerial Quality Committee;
d) Impose the penalties that correspond, by
violations of the provisions of this law, on the basis of the report presented by INEN or by the OAE;
e) Designate temporarily laboratories,
conformity assessment bodies or other necessary organs for specific topics, as long as they do not exist in the country. The designated bodies may not provide services as accredited entities on topics other than the designation;
f) The others who, for the purposes of the policies that the Committee rules, are entrusted to it by this body.
8. Following Article 12, add an unnumbered article that says:
" The National Quality Plan, will be valid for 1 year, counted since its approval in January by the Inter-Ministerial Committee of the Quality, which must be evaluated twice during its lifetime.
The content of the National Quality Plan will be focused on the following aspects:
. The promotion of quality.
b. Preparing and reviewing the stado of products or services subject to control
c. The guidelines for the elaboration of technical regulations.
d. The guidelines for promoting and developing the designation and accreditation of conformity assessment bodies which include: local and foreign laboratories, certification bodies and inspection bodies on the basis of the products and services laid down in the wording (a) of this Article.
. The Evaluation Procedures for the Conformity (PECs). '
9. Remove Art. 13.
10. In Article 14, after the phrase "Public Law," add "attached to the Ministry of Industries and Productivity,"
11. Delete Article 16. 12. In Article 17, incorporate the following reforms:
-Replace the first paragraph with the following:
" Art. 17.-In relation to the INEN, the Ministry of Industries and Productivity corresponds to the following duties and attributions: "
-Replace the literal f) with the following:" approve proposals for technical standards or regulations and procedures for the assessment of conformity, in the field of their competence. The voluntary technical standards issued by INEN (NTE INEN Standards) will have the status of officers and must comply with the Code of Good Conduct for the elaboration, adoption and application of rules of the TBT agreement of the World Organisation of Commerce;
-Replace in literal g) the phrase " propose to CONCAL ", for" propose to the Inter-Ministerial Quality Committee. "
-In the literal j), replace the word " CONCAL ", por" Minister for Industries and Productivity. "
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13. Replace Article 18 with the following:
" Art. 18.-The Director General of INEN shall be free of appointment and removal by the Minister of Industries and Productivity; he must be a professional with a university degree in exact sciences, have a fourth level title and must have proven technical and professional experience and suitability in the areas related to the scope of this Law.
The Director shall exercise the legal, judicial and extrajudicial representation of INEN. He will be responsible for the good march of the entity, in accordance with the law and its regulations. It will make, in coordination with the sectors involved, technical committees that deal with the preparation of technical regulations and regulations.
The Director General, either on his own initiative or at the request of the Minister for Industry and Productivity, will have to submit to this, for approval, draft technical standards and regulations, as well as studies and other documents deemed appropriate, on the basis of approved plans and programs.
The Director General will be the responsible for carrying out investigations into alleged breaches of this Law and to elaborate the respected report to be presented to the Minister of Industries and Productivity for their knowledge and subscription.
The Director is responsible for the organization of the INEN; consequently, he will hire and remove the officials, employees and employees who provide their services to the institution. It shall subscribe to all kinds of acts and contracts which are necessary for the development of its activities and the fulfilment of its objectives; and it shall draw up the draft annual budget of the institution. '
14. In the first paragraph of Article 20, following the phrase "Public Law," add "attached to the Ministry of Industries and Productivity," , and remove the incites 2, 3, 4, 5, and 6.
14. 4. Replace the first paragraph of Article 22 with the following:
"Art. 22.-In relation to the OAE, the Ministry of Industries and Productivity will have the following attributions:"
16. In literal (a) of Art. 22, replace the word "CONCAL" with "Interministerial Quality Committee" , and in literal i) replace the word "CONCAL" with "Ministry of Industries and Productivity"
17. In Article 23, replace the phrase "will last four
years in the exercise of your duties and you may be re-elected." for "will be of free appointment and removal by the Minister of Industries and Productivity." ; in letters f), g), h) replace the phrase "OAE Directory" with "Minister of Industries and Productivity"; in letter k) remove the phrases "at the request of the Directory," and " that will be known and subscribed by the Directory ", and replace " National Quality Council " with " Ministry of Industries and Productivity ".
18. In Art. 26 replace the word "CONCAL" with "Ministry of Industries and Productivity".
19. In the second paragraph of Art. 28 replace the word "CONCAL" with "Interministerial Quality Committee" , and the phrase "OAE Directory" by "Ministry of Industries and Productivity".
20. In Art. 29, in the second paragraph, replace the phrases: "National Quality Council", by "Ministry of Industries and Productivity" and remove the word "politi cas".
21. In Art. 34, replace the "CONCAL" with "Ministry of Industries and Productivity."
22. In Art. 40, second indent, replace the phrase "in your Directory" , by "from the Ministry of Industries and Productivity".
23. In Art. 46, lit. c), replace the word "CONCAL" , by the "Ministry of Industries and Productivity" ; in the letters k) and l) replace the phrase "INEN Directory" by "Minister of Industries and Productivity" ;
24. In Art. 47, last indent, replace the phrase "INEN Directory", by "Ministry of Industries and Productivity"
25. In Art. 48, replace the phrase "Directory of INEN", by "Ministry of Industries and Productivity".
26. In Art. 50, replace the word "CONCAL" with "Ministry of Industries and Productivity".
27. In Art. 52, first and second indent, replace the word "CONCAL" with "Ministry of Industries and Productivity".
28. In Art. 53, literal b), replace the phrase "National Council of Quality" , by "Ministry of Industries and Productivity or by the Interministerial Quality Committee".
29. In Art. 57, replace the word "CONCAL" , by the "Ministry of Industries and Productivity".
30. In the first paragraph of Art. 58, replace the word "CONCAL" , by the "Ministry of Industries and Productivity".; in the second paragraph replace the phrase "National Council of Quality, of which its President" by " Minister of Industries and Productivity, who "; in the sixth indent replace the word " CONCAL " with " Ministry of Industries and Productivity " ; and in the seventh indent replace the phrase " National Council of Quality " by "Ministry of Industries and Productivity", and replace "CONCAL" with " Ministry of Industries and Productivity. "
31. Remove the First and Second General Provisions.
DECIMAL.- Reforms to the Law to Stimulate and Control the Production and Marketing of Banano, Platano (Barraganete) and other like-minded In the case of the ex-portation, codified in the RO-S315 of 16 April 2004.
10.1 Replace the first and second points in Article 1 with the following text:
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" Art. 1.-Of The Minimum Price of Sustaining.-The Executive Function through an Agreement dictated by the Minister of Agriculture, Livestock, Aquaculture and Fisheries, will set in dollars of the United States of America, the minimum price of support that, compulsory, must be received by the banana producer (at the foot of the vessel), of each of the different types of boxes and their specifications, of bananas, bananas (barraganete) and other muse for export, by any act or contract of trade permitted by this Law. For this purpose, the Ministry of Agriculture, Livestock, Aquaculture and Fisheries will organize negotiation tables. In case there is no agreement at the tables, it will be the Ministry of Agriculture, Livestock, Aquaculture and Fisheries, who will set the respective prices by ministerial agreement. It shall also fix the minimum reference prices (FOB) to be declared by the exporter, according to the different types of boxes and their specifications. The pricing mechanism shall be determined by regulation. "
10.2 In the fifth indent of Article 1 replace words " "By" marketer, this is the guilds of banana and banana producers "; and in addition, replace the words" Thirty days "for" one year ".
10.3 Add the following text to the fifth indent of Article 1:
" Except for caution to the marketers who purchase fruit from their producers. The Ministry of Agriculture, Livestock, Aquaculture and Fisheries, after technical analysis, will determine which exporters are exempt from lodging. "
10.4 In the sixth paragraph of Article 1 replace the words "in favor of the producer" with "in favor of the Ministry of Agriculture, Livestock, Aquaculture and Fisheries".
10.5 Add after the sixth paragraph of Article 1 the
next text: " All producers, traders and exporters will be obliged to subscribe to contracts for the sale of the fruit and the clauses that the parties freely and voluntarily agree will be respected, provided they do not contravene the This Law and its Rules of Procedure. The exporter who does not subscribe to the contract with the producers and/or marketers will not be able to export " 10.6 Replace the first paragraph of Article 4 by the
following text:" Art. 4.-Penalties for Incompliance and Reincidences.-The Ministry of Agriculture, Livestock, Aquaculture and Fisheries, through the appropriate administrative authority, either on its own initiative or by written complaint, shall verify that the exporters and/or traders pay the producers, for the boxes of bananas, bananas (barraganete) and other mussaceas, the minimum price of support established. If the non-compliance is to be determined, the administrative authority which is aware of the process, once it has the technical report and heard the interested parties verbally and summarily, will apply an equivalent fine of twenty-five to fifty years. times the amount of evasion or incubation, will provide the relief and return to the
producers for the amount evaded or unpaid; and, will order the suspension of export for fifteen days, without prejudice to the civil and penal actions to which Place.
In case of recidivism, the export suspension will be thirty days. If the producer is not paid the minimum support price for a third time, the sanction to the exporter will be the suspension of export for sixty days; and, in case of continued failure for a fourth occasion the suspension will be ordered
The reincidences will be the defaults within a period of twelve months.
10.7 Add after the third paragraph of Article 4 the following text:
" The exporter will pay compulsory for the purchase of the boxes of bananas, bananas (barraganete) and other mussaceas, in their different rates, within eight calendar days counted from the completion of the final shipment, by means of transfers of funds through the System of Interbank Payments (SPI) in the Central Bank of Ecuador, from the account the exporter's current and/or savings to the producer's and/or marketer's bank account. Non-payment through the Interbank Payments System (SPI) will result in the competent administrative authority applying a fine equivalent to the evaded or unpaid value through the (SPI).
10.8 Remove the fourth paragraph of article 4.
10.9 In the first paragraph of Article 8 add after the words "present Law" the following:
" that have not previously been authorized by the Ministry of Agriculture, Livestock, Aquaculture and Fisheries. "
TRANSIENT provisions:
FIRST.- The reduction of the Company Income tax rate referred to in the Rule 37 reform of the Internal Tax Regime Act will be progressively applied in the Following terms:
During fiscal year 2011, the tax rate will be 24%.
During fiscal year 2012, the tax rate will be 23%.
From fiscal year 2013 onwards, the tax rate will be 22% "
SECOND.- For the purposes of concretizing business citizenship, diversifying equity participation and opening of the capital of undertakings in which the State is a shareholder, within a period of one hundred and eighty days from the date of the validity of this Code, the State shall define the conditions and mechanisms for the disinvestment in such undertakings, provided that they are not part of the strategic sectors of the economy established in the Constitution . In this way, in this period, the Sectoral Council of Production, in the field of its competences, will design the mechanisms of financing and processes of sale of the respective actions or companies, in favor of the citizens investors in general, giving preference to the acquisition of these to the workers of those companies.
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THIRD.- The free zones whose concessions have been granted under the Free Zones Act will continue in operation under the conditions in force at the time of their authorisation, for the duration of their granting. However, the administrative and user companies of the current free zones shall be subject to administrative and administrative support to the provisions of this Code.
FOURTH.- As of the enactment of this Code, and For the purposes of this Regulation, undertakings wishing to register as new users of the free zones which are to be kept in operation shall comply with the requirements laid down in this Regulation for the operators of the Special Zones Economic Development and will be approved as long as they are in line with the investment plan presented by the Zona Franca, prior to its qualification.
QUINTA.- Free zone management companies that wish to benefit from the modality of special economic development zones, will be able to do so as long as their application is submitted to the competent authority for up to 6 months before the end of the concession as a free zone. In cases where possible, the Production Sectoral Council will prioritize the migration of existing free zones to the new scheme provided for in this code.
SIXTH.- From the publication of this code in the Official registration, it is available that the planning and official execution of the promotion of the exports and non-financial investments, both in the country and abroad, that has been in charge of the CORPEI, according to the established in the Title IV, Chapter I of Law No. 12: Law on Foreign Trade and Investments LEXI, published in the Register Official of 9 June 1997, will be assumed by the Ministry of Foreign Affairs, Trade and Integration, in coordination with the other bodies and institutions of the State of the matter, until the President of the Republic, in exercise of the attribution provided for in Article 147 (5) of the Constitution of the Republic, structure and regulate the operation of the Institute for the Promotion of Foreign Exports and Investments.
XXX of the Civil Code, the Corporation for the Promotion of Export and Investment CORPEI, As a legal person under private law for non-profit, it intervenes to the development of the country through the execution of the private promotion of exports and investments in the country and abroad. In this context, in accordance with this provision, CORPEI, within a maximum period of ninety days from the publication of this Law in the Official Register, shall reform its Statutes, as regards the functions, activities, members, organs of administration, directory, resources and assets; powers, functions and assignments will be eliminated, which will be assigned to the public body specialized in export promotion and foreign investments, as appropriate. The reform of the Statutes of the CORPEI will be resolved by the Ministry of Foreign Affairs, Trade and Integration, within thirty days of having presented the corresponding project for its knowledge and resolution.
For being a The current representation of the State in the CORPEI as a member of the Assembly and as a member of its Board, with the purpose of coordinating policy, will be maintained and a strategic objective of the State of Ecuador, provided for in the Charter. (c) joint action in the field of external trade and the optimisation of the use of human resources; economic. In this respect, the Ministry of Foreign Affairs, Trade and Integration will establish collaboration agreements with the CORPEI in order to take advantage of the experience and technical capacity in the activities of promoting exports and investments.
SEPTI MA.- With respect to the redeemable quotas collected by CORPEI, the following is available:
1 Without prejudice to the preceding Transitional Provision, the redeemable quotas created by Law 24, published in Official Register 165 of 2 October 1997, will continue to be collected to the December 31, 2010 by the CORPEI, from which the obligation to contribute such redeemable quota ceases.
2nd For the purposes of guaranteeing the return of the redeemable quota, certificates and coupons of the contributors, within the deadlines In the case of the CORPEI Export and Investment Promotion Corporation, it will constitute a 90-day period of time, the trusts it deems necessary and sufficient for the return of the funds to the contributors. Such fiddings shall be made up of a financial institution of the Public Sector with the resources that are retained and technically maintained for the corresponding refund. The general characteristics of these fidecomisos, as well as any other aspect that relates to the heritage of the CORPEI generated before December 31, 2010, will be incorporated into the reform of its statutes contemplated in the Sixth Transitional Provision.
3rd In order to ensure that the contributors who have completed the US $500,00 in coupons, go to exchange them for CORPEI contribution certificates for the purposes of the respective refund, the CORPEI will convene by means of a daily newspaper of greater national circulation, once every three months, from of the date of publication of this Code in the Official Register. The time limit for the exchange of coupons for the CORPEI contribution certificates shall be two (2) years. In turn, the time limit for the payment of these certificates will be 10 years from the date of issue of the last coupon paid to CORPEI.
4th The same way it will be called by means of a national newspaper of greater circulation, to the contributors who would not have completed the USD $500 in coupons, so that within two years they will come to turn them into certificates of CORPEI contribution. The payment of these certificates will, in turn, be made within five years from the date of issue of the last coupon paid to CORPEI, on the same terms as the previous paragraph.
5th The remaining values of the trust that have not been claimed by the contributors, in the case of the coupons and certificates, will be used for the financing
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of joint projects promoting exports and investments between the Ministry of Foreign Affairs, Trade and Integration and the CORPEI, according to the particular characteristics of the trust constitution.
EIGHTH.- The Current Directory of the Ecuadorian Customs Corporation will continue in office for a period of ninety days. since the promulgation of this Code, in order to conclude the matters encountered pending resolution. Due to this deadline, the continuing-education and resolution of the non-completed processes will become the responsibility of the Director or the Director General.
NINTH.- The servers and servers that hold positions within the current Directory The Ecuadorian Customs Corporation will work in the National Customs Service of Ecuador. The public servants who are part of the Customs Surveillance Service at the time of entry into force of this Code, will become part of the National Customs Service of Ecuador, through a process of reclassification, in the Unit Customs Surveillance or other operating units of the entity, respecting at all times their remuneration and stability, in accordance with the Public Service Act.
DECIMAL.- Until the new Director is sworn in or Director General, who holds the position of General Manager of the Customs Corporation Ecuador will assume the duties as Director General of the Customs Service of Ecuador.
ELEVENTH.- The goods and goods that are stored, in the custody of the Ecuadorian Customs Corporation or in wineries For any reason, they will be subjected to an inventory and assessment process by the institution, except if there is already an expert expert in the judicial process, in which case this will be the good of the good. After counting on the value of the goods, three publications will be carried out by mediating eight days between each publication in two newspapers of wide national circulation, granting the term of twenty days counted from the date of the last notification, so that those who are created with rights in respect of such goods are accredited in legal and due form. If, within the above term, it is determined that the goods are subject to a judicial process, they will be auctioned, with the value of such public auctions being deposited in the name of the National Customs Service of Ecuador. as laid down in the regulation, until the end of the corresponding judgment, in which case if the order of the judge or tribunal is to return the goods, the administration will deliver the money proceeds from the public auction; and, if the confiscation, the securities will be deposited in the Treasury's Single Account. The same procedure will be followed for goods that are not ordered by judicial authorities and are in the custody of the National Customs Service of Ecuador. In this case, if no person proves to have rights to such goods, the proceeds of this public auction will be deposited in the Treasury's Single Account; if on the contrary, a person who
proves to have rights If the existence of goods with no commercial value is determined,
within the term stated in the This provision no person demonstrates the rights on such goods, shall proceed, without further The process of destruction. In the case of prohibited clothing, it will be passed to the Ministry in charge of the social policy of the State as a donation.
For the implementation of the detailed process in this provision, it will be possible to contract with the private sector.
TENTH SECOND.- The administrative or judicial processes that have been brought against the authorities of the customs administration, or that this authority has initiated against taxpayers in customs matters, until the year 2000 even, whose amounts do not exceed a thousand dollars of the United States of America, will be ex officio filed by the judicial or administrative authority and shall be removed from the tax accounting accounts, whether they are securities claimed by the taxpayer or receivable in favour of the tax.
TENTH THIRD.- dictate the proposed reforms to the Regulation of the Organic Customs Law and/or the respective administrative provisions for the case of consumable goods, live animals, decibles or easily decomposed, Article 157 shall apply. of the General Regulations to the Organic Law of Customs, published in the Official Register No. 158 of September 7, 2000, as well as the internal manuals that regulate them. In the rest, until the regulation is issued to this Code, the Directory of the Ecuadorian Customs Corporation, while the latter, and the Director General of the National Customs Service, will be able to issue technical standards for its implementation. TENTH FOURTH.-Once the Director or the Director General of the National Customs Service of Ecuador enters into force, subject to the Law and in accordance with the needs and institutional purposes, the Director may provide the transfer or administrative transfer of the public servants or servants of the institution, including those who were part of the Customs Surveillance Service. TENTH FIFTH- Within 90 days of the entry into force of this Code, the respective amending contracts with the concessionaires of customs services will be signed, in order to adapt to the new regulations. TENTH SIXTH.- Within 90 days of the validity of this code, the Director of the National Customs Service will dictate the Regulation governing the Customs Surveillance Unit, within which the responsibilities, responsibilities and their organizational structure. DECIMA SECTO MA.- The institution that is competent to exercise administrative control over the Special Zones of Economic Development will conform to the servers and servers, financial, administrative and infrastructure resources. of the National Council of Free Zones, CONAZOFRA.
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TENTH EIGHTH.- Within 60 days of the enactment of this Code, the President of the Republic, by Decree Executive, he will appoint the "Governing Body of Vocational Training and Training" as well as its structure and structure. Until the Executive Decree is issued by designating the RCD of the Training and Vocational Training, the rectory will continue to be the National Council for Training and Vocational Training.
This Code on vocational and technical training, the training and vocational training body, must, within the maximum period of 18 months from the date of this regulation, consolidate a system of vocational training based on job skills, making structural and management changes to this end, in such a way that their financing arrangements should lead to the establishment of academic curricula based on professional profiles, to develop vocational training and training, as well as to the recognition of work skills through
for this purpose, the training and vocational training body may finance all the direct and indirect activities and costs which the competence-based system of the system is based on. work, such as studies, identification of professional profiles, design standards and standards, curriculum design, training programs, evaluation and certification of labor skills, among others.
TENTH NINTH.- The resources that have been generated by the application of Article 1 of the Law Reformatory to the Law of Development of the Port of Manta, published in the Official Register number 323 of May 22, 1998, until the entry into force of this code, will be distributed as follows:
10% of these resources will be handed over to the Special Inter-Institutional Commission of the Port of Manta, to be invested in Studies and complementary projects of promotion for the development of the port and the airport of Manta, oriented to the formation of a center of logistic services in this canton, without prejudice that they can be used also for the compliance with contractual obligations contracted prior to the validity of this code; and,
The other 90% of those resources will be delivered to the Port Authority of Manta, and will serve for the financing of the works of the port of Manta in charge of the said entity, as well as for the execution of the project of the Transfer Port International Cargo of Ecuador in the port of Manta. This institution will be responsible for the planning, organization and execution of the project of Port of International Cargo Transfer of Ecuador in the port of Manta. The promotion of this project will be carried out in coordination with the Special Inter-Institutional Commission of the Port of Manta. Subsequently, the resources that are generated based on the legal provision invoked in this article, will be assigned to the Port Authority of Manta, for the execution of the project of the Port of International Transfer of Cargo.
20TH.- The payment of the financial compensation to achieve the living wage shall be made on the basis of the
referred to in Article 8 of this Code, while the sum of the Unified Basic Salary plus the components referred to in Article 8 is less than the Living Wage, or until the Unified Basic Wage alone is equal to this. In no case, this temporary compensation will become acquired right for the workers.
21ST.- For the fiscal year 2010, the deadline for the declaration and payment of the Rural Land Tax will be up to 31%. December of that year.
TWENTIETH SECOND.- In the case of buildings located in the Amazon Region, for the fiscal periods between 2010 and 2015 inclusive, the operative event will occur with the property or possession of areas of land greater than 70 hectares, in the terms of Art. 174 of the Law Reform for the Tax Equity of Ecuador. However, those who have cancelled the tax for the year 2010 and do not fall within the fact that they produce land areas exceeding 70 hectares shall be entitled to the refund of the undue payment in accordance with the Code. Tax.
In the event that the taxable person owns and/or owns land in the Amazon Region and other regions of the country, for the purposes of calculating this tax, all areas will be added and the number of hectares of land in the Amazon Region, up to the maximum indicated for each financial year tax. The surplus resulting from this operation shall be the taxable basis of the tax. However, if the number of hectares that the taxable person has in the Amazon Region is less than 25, the taxable base of the tax will be that which exceeds 25 hectares of the total sum of its rural land, at the national level.
From the year 2016, for the calculation of the tax on rural lands located in the Amazon Region, the limit of hectares provided for in the following table will be applied:
YEAR FISCAL LI MITE (HECTARES) 2016 61 2017 52 2018 43 2019 34 2020 .... Henceforth 25
In any case, for the payment of the Rural Land Tax, as long as there is no duly updated national land register and this is not sent to the Internal Revenue Service in accordance with the provisions of the This Law and its Regulations, the taxable persons shall declare and pay this tax in the approved financial institutions, in the form drawn up for the purpose by the Internal Revenue Service.
For the verified cases of (i) the possibility of the tax administration being more or less likely to force it; payment in terms of the Tax Code for up to five years. TWENTIETH THIRD.- Within 60 days of the validity of this Code, the administrative and personnel resources currently available to the Foreign Trade and Investment Board, COMEEXI, will be transferred to the ministry that
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is designated as the Technical Secretariat of the governing body in matters of commercial policy. Likewise, all resolutions adopted by the COMEEXI shall remain in force and shall have the respective legal effects until they are expressly or tacitly repealed.
TWENTIETH FOURTH.- Within 60 days of the date of the From the validity of this Code, the administrative and personnel resources currently available to the National Quality Council, the INEN Board and the OAE Board, will be transferred to the Ministry of Industries and Productivity. In the same way, all the resolutions adopted by these organizations will maintain their validity and will have the respective legal effects until they are expressly or tacitly repealed by the Inter-Ministerial Quality Committee or by the Ministry of Education. of Industries and Productivity, as appropriate.
TWENTIETH FIFTH.- All fines for statutory faults registered in the Interactive System of Foreign Trade (SICE) of the Ecuadorian Customs Corporation under the Law Organic Customs until 30 October 2010, except those registered by the (a) late submission of the customs declaration and the non-provision of facilties for the purposes of customs control, which would not have been paid and on which the Ecuadorian Customs Corporation has not initiated any legal proceedings for its collection, will be removed from the customs administration's computer system by the Director or the Director General of the National Customs Service of Ecuador.
REPEAL provisions
established in the Transitional Provisions, from the date of validity of this Code, repealed all rules as soon as they object to the provisions of this Code. Additionally, the following rules are expressly repealed:
a. Codification No 2006-004 to the Industrial Development Act, published in the Official Register No. 269 of 12 May 2006;
b. The Law on the Promotion of Small Industry, contained in Supreme Decree No. 921, published in the Official Register No. 372 of August 20, 1973;
c. The Tax and Credit Promotion Law in favor of the Industries that are implemented in the Province of Esmeraldas, published in the Official Register No. 130 of August 14, 1997;
d. Law No 35, of Agricultural and Industrial Development of the Province of Manabi, published in the Supplement to the Official Register No. 194 of 14 November 1997;
e. Law No 45, of Industrial Development for the Province of Bolivar, published in the Official Register No. 218 of December 18, 1997;
f. Law No 48, for the Promotion of Industry and Agroindustry for the Province of Imbabura, published in the Official Register No. 223 of December 26, 1997;
g. Law No 51, for the Promotion of the Production of Goods and Development of the Agricultural Sector of the Province of Chimborazo, published in the Supplement to the Official Register No. 227 of 2 January 1998;
h. Law No. 65, for the Development of Industrial, Artisanal and Tourist Development of the Province of Canar, published in the Official Register No. 269 of March 5, 1998;
i. Law No. 136, to Promote Production and Avoid the Population Exodus of the Province of Loja, published in the Official Register No. 1 of 12 August 1996;
j. Law No 46, of Promotion and Guarantee of Investments, published in the Official Register No. 219 of December 19, 1997;
k. The Foreign Trade and Investment Law, published in the Supplement to the Official Register No. 82 of 9 June 1997;
l. Article 7 of the Law on Promotion and Agricultural Development published in the Official Register No. 792 of March 15, 1979;
m. Article 15 of the Law on Agrarian Development, published in the Supplement to the Official Register No. 315 of 16 April 2004, published in the Supplement to the Official Register of 16 April 2004;
n. Law of Free Zones, published as Coding No. 4, published in Official Register No. 562 of April 11, 2005;
or. The second chapter of Law N ° 90, of Regime of
Maquila and Labor on Partial Time, published in the Supplement to the Official Register No. 493 of 3 August 1990. In so far as it is relevant, the rules which are repealed by this provision may be incorporated in the customs legislation into the temporary admission procedure for inward processing, taking into account the particularities of the system of maquila that remain in force in the aforementioned Law;
p. Articles 3 and 5 of the Law on Development
of the Port of Manta, as well as the article numbered following Article 3, introduced by Law No 28, published in the Official Register 231 of December 12, 2003, are repealed. The second indent of Article 1 of the Interpretive Law number 2006-51, published in the Official Register No. 344 of 29 August 2006, is also repealed;
q. The Organic Law of Customs; and, r. The Industrial Parks Act, published in
Official Registry 137 of November 1, 2005, and its reforms.
The provisions of this Code and its repeal shall enter into force from the date of its enactment in the Register Official. Given and signed at the headquarters of the National Assembly, located in the Metropolitan District of Quito, Pichincha Province, on the tenth sixth day of the month of December, two thousand ten. f.) Fernando Cordero Cueva, President. f.) Dr. Francisco Vergara O., Secretary General.
