Obligaciones tributarias y no tributarias de las Sociedades por Acciones Simplificadas “S.A.S”, con la Superintendencia de Compañías, Valores y Seguros; entre otros Entes

Abstract

This article investigates the “tax” and “non-tax” obligations with the public sector, which Simplified Joint Stock Companies “S.A.S” must assume since their creation, within the Ecuadorian tax system, mainly before the Superintendence of Companies, Values and Insurance. among other state entities such as the IESS, the Ministry of Labor, necessary knowledge to keep in mind for the correct development of current and future business activities, especially in the tax field.

The study was based on a qualitative bibliographic review. The main methods and techniques used included documentary analysis to critically evaluate the existing literature according to the implemented regulations, theoretically and practically briefly on the legal and social background that motivated the incorporation of the “S.A.S” to the Ecuadorian corporate legal system, to understand and reach the primary objective of this work, which deals with the responsibility acquired for the tax, accounting, and labor obligations to be fulfilled. These entities emerge as a dynamic option for entrepreneurs by offering flexibility in capital requirements and structure, although they require exhaustive knowledge of their tax and legal obligations to ensure proper functioning and avoid financial and legal complications. We also emphasize the importance of adequate training for administrators and legal representatives, ensuring rigorous compliance with tax and corporate regulations.  It is concluded that Simplified Joint Stock Companies (S.A.S) in Ecuador represent a flexible option for entrepreneurs as they do not require minimum capital or predetermined corporate purpose, but a complete understanding of their legal and fiscal obligations is crucial to avoid financial and legal risks.