{"id":26780,"date":"2020-09-21T16:05:19","date_gmt":"2020-09-21T21:05:19","guid":{"rendered":"https:\/\/acl.com.ec\/?p=26780"},"modified":"2020-09-21T16:05:19","modified_gmt":"2020-09-21T21:05:19","slug":"sri-reduce-agentes-de-retencion-y-emite-su-normativa-de-regulacion","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/sri-reduce-agentes-de-retencion-y-emite-su-normativa-de-regulacion\/","title":{"rendered":"SRI REDUCE AGENTES DE RETENCI\u00d3N Y EMITE SU NORMATIVA DE REGULACI\u00d3N"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n

SRI REDUCE AGENTES DE RETENCI\u00d3N Y EMITE SU NORMATIVA DE REGULACI\u00d3N<\/span><\/div>\n

[\/vc_column_text][vc_single_image image=\u00bb26782″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]El Servicio de Rentas Internas (SRI), mediante Resoluci\u00f3n NAC-DGERCGC20-00000057, emiti\u00f3 las normas para la calificaci\u00f3n, presentaci\u00f3n de declaraciones y pago de impuestos de los agentes de retenci\u00f3n y de los contribuyentes especiales; con esto, se reducen alrededor 140 mil agentes de retenci\u00f3n a escala nacional. <\/span><\/p>\n

Mediante Resoluci\u00f3n No. NAC-DNCRASC20-00000001, resolvi\u00f3 calificar a los contribuyentes que constan en su anexo, como \u201cAgentes de Retenci\u00f3n\u201d del Impuesto a la Renta (IR) e Impuesto al Valor Agregado (IVA). Mientras que, su designaci\u00f3n como tales, tendr\u00e1 efecto desde el 1 de octubre de 2020. <\/span><\/p>\n

Los contribuyentes que no hayan sido designados o calificados como agentes de retenci\u00f3n o contribuyentes especiales deber\u00e1n, efectuar retenciones del IR e IVA en las operaciones y casos se\u00f1alados en el numeral 2 del art\u00edculo 92 y en el numeral 2 del art\u00edculo 147 del Reglamento para la Aplicaci\u00f3n de la Ley de R\u00e9gimen Tributario Interno.<\/span><\/p>\n

Es importante se\u00f1alar que, los contribuyentes especiales no se encuentran en el listado de agentes de retenci\u00f3n, porque fueron calificados con anterioridad, por lo tanto, tambi\u00e9n mantienen su calidad de agentes de retenci\u00f3n de acuerdo a la normativa tributaria vigente.<\/span><\/p>\n

 <\/p>\n

RECORDATORIO A CONTRIBUYENTES:<\/strong>
\nLa informaci\u00f3n de su calidad de agente de retenci\u00f3n y el n\u00famero de resoluci\u00f3n de designaci\u00f3n, deber\u00e1 constar en sus comprobantes de venta, retenci\u00f3n y documentos complementarios, para todas las modalidades de emisi\u00f3n, de conformidad con la normativa tributaria vigente.<\/span><\/p>\n

Fuente: Servicio de Rentas Internas<\/em><\/span>[\/vc_column_text][vc_column_text]<\/p>\n

Ante cualquier duda, comun\u00edcate con nosotros:<\/span><\/p>\n

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Mant\u00e9nte en constante actualizaci\u00f3n, s\u00edguenos en Redes Sociales<\/span><\/p>\n

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[vc_row][vc_column][vc_column_text] SRI REDUCE AGENTES DE RETENCI\u00d3N Y EMITE SU NORMATIVA DE REGULACI\u00d3N [\/vc_column_text][vc_single_image image=\u00bb26782″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]El Servicio de Rentas Internas (SRI), mediante Resoluci\u00f3n NAC-DGERCGC20-00000057, emiti\u00f3 las normas para la calificaci\u00f3n, presentaci\u00f3n de declaraciones y pago de impuestos de los agentes de retenci\u00f3n y de los contribuyentes especiales; con esto, se reducen alrededor 140 mil agentes […]<\/p>","protected":false},"author":3,"featured_media":26782,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[20],"tags":[],"class_list":["post-26780","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/26780","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=26780"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/26780\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/26782"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=26780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=26780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=26780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}