La prescripción de la acción de cobro en materia tributaria y la Seguridad Jurídica en Ecuador

Abstract

The purpose of this paper is to analyze the lack of an automatic mechanism for recognizing the statute of limitations on tax collection actions and its consequences for the principle of legal certainty in the Ecuadorian legal system. The analysis examines current legislation, particularly Articles 55 and 56 of the Tax Code (CT), which regulate the statute of limitations and the interruption of tax collection proceedings, as well as relevant documentation and specialized case law. It is clear that although the law provides that the interruption ceases to be effective when enforcement proceedings have been inactive for more than two years, no automatic mechanism is established to recognize this cessation; consequently, the Tax Administration may keep proceedings open indefinitely. The taxpayer must take action to obtain recognition of the statute of limitations, which creates legal uncertainty, financial harm, and an undue prolongation of the State’s tax collection authority. Consequently, it is concluded that the existing regulatory gap enhances administrative discretion and weakens the constitutional guarantees of due process and legal certainty. Finally, it is suggested that automatic legal mechanisms be incorporated to declare the effects of procedural inactivity, in order to strengthen administrative efficiency, the accountability of officials, and the protection of taxpayers’ rights.