{"id":26785,"date":"2020-09-24T09:07:42","date_gmt":"2020-09-24T14:07:42","guid":{"rendered":"https:\/\/acl.com.ec\/?p=26785"},"modified":"2020-09-24T09:07:42","modified_gmt":"2020-09-24T14:07:42","slug":"informe-de-cumplimiento-tributario-periodo-2019","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/informe-de-cumplimiento-tributario-periodo-2019\/","title":{"rendered":"INFORME DE CUMPLIMIENTO TRIBUTARIO PER\u00cdODO 2019"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<div class=\"title-h1\" style=\"text-align: center;\">INFORME DE CUMPLIMIENTO TRIBUTARIO PER\u00cdODO 2019<\/div>\n<p>[\/vc_column_text][vc_single_image image=\u00bb26792&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<span style=\"color: #000000;\">El Informe de Cumplimiento Tributario (ICT) es un documento que muestra la opini\u00f3n del auditor respecto al cumplimiento de las obligaciones tributarias que mantenga un contribuyente sobre un per\u00edodo fiscal espec\u00edfico.<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 class=\"title-h2\" style=\"text-align: left;\">ELABORACI\u00d3N DE LOS ANEXOS<\/h2>\n<p>[\/vc_column_text][vc_column_text]<span style=\"color: #000000;\">De acuerdo a las normas de elaboraci\u00f3n del informe de Cumplimiento Tributario y anexos establecidos por el Servicio de Rentas Internas en su p\u00e1gina <a style=\"color: #000000;\" href=\"http:\/\/www.sri.gob.ec\/\" target=\"_blank\" rel=\"noopener\">www.sri.gob.ec<\/a>.mencionan que ;<\/span><\/p>\n<p><span style=\"color: #000000;\">Art. 5 La elaboraci\u00f3n de los anexos del informe de cumplimiento tributario le corresponde al sujeto pasivo obligado a la contrataci\u00f3n de auditor\u00eda externa.<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 class=\"title-h2\" style=\"text-align: left;\">PRESENTACI\u00d3N<\/h2>\n<p>[\/vc_column_text][vc_column_text]<span style=\"color: #000000;\">De acuerdo a la resoluci\u00f3n NAC-DGERCGC20-00000032 El Informe de Cumplimiento Tributario-ICT correspondiente al ejercicio fiscal 2019, se deber\u00e1 presentar en el mes de noviembre de 2020, seg\u00fan el calendario se\u00f1alado a continuaci\u00f3n, considerando el noveno d\u00edgito del Registro \u00danico de Contribuyentes (RUC) del sujeto pasivo:<\/span>[\/vc_column_text][vc_single_image image=\u00bb26787&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][vc_column_text]<span style=\"color: #000000;\">Si la fecha de vencimiento coincide con d\u00edas de descanso obligatorio o feriados nacionales o locales, aquella se trasladar\u00e1 al siguiente d\u00eda h\u00e1bil.<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<div class=\"title-h2\">sanciones<\/div>\n<p>[\/vc_column_text][vc_column_text]<span style=\"color: #000000;\">De acuerdo a las normas de elaboraci\u00f3n del informe de Cumplimiento Tributario y anexos establecidos por el Servicio de Rentas Internas en su p\u00e1gina <a style=\"color: #000000;\" href=\"http:\/\/www.sri.gob.ec\/\" target=\"_blank\" rel=\"noopener\">www.sri.gob.ec<\/a>.mencionan que ;<\/span><\/p>\n<p><span style=\"color: #000000;\">Art. 10.- La falta de presentaci\u00f3n de la informaci\u00f3n requerida en el presente acto normativo ser\u00e1 sancionada con la clausura de los establecimientos del contribuyente infractor, por un lapso m\u00ednimo de siete (7) d\u00edas.<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_btn title=\u00bbDESCARGA ANEXOS ICT 2019 AQU\u00cd\u00bb style=\u00bbcustom\u00bb custom_background=\u00bb#f8cc00&#8243; custom_text=\u00bb#08253d\u00bb shape=\u00bbround\u00bb align=\u00bbcenter\u00bb css_animation=\u00bbfadeInDownBig\u00bb link=\u00bburl:https%3A%2F%2Facl.com.ec%2Fwp-content%2Fuploads%2F2020%2F09%2FAnexos_ICT_2019.xlsx\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_separator color=\u00bbcustom\u00bb border_width=\u00bb2&#8243; accent_color=\u00bb#7e9fbb\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\">Ante cualquier duda, comun\u00edcate con nosotros:<\/span><\/p>\n<p>[\/vc_column_text][vc_btn title=\u00bbWhatsapp\u00bb style=\u00bbcustom\u00bb custom_background=\u00bb#08253d\u00bb custom_text=\u00bb#f8cc00&#8243; shape=\u00bbround\u00bb align=\u00bbcenter\u00bb link=\u00bburl:https%3A%2F%2Fapi.whatsapp.com%2Fsend%3Fphone%3D%2B593987586407%26text%3DHola%2520Diana%2520%25F0%259F%2591%25A9%25F0%259F%258F%25BB%25E2%2580%258D%25F0%259F%2592%25BB\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\">Keep yourself constantly updated!<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\">S\u00edguenos en Redes Sociales<\/span><\/p>\n<p>[\/vc_column_text][gem_socials style=\u00bbrounded\u00bb colored=\u00bbcustom\u00bb alignment=\u00bbcenter\u00bb icons_size=\u00bb40&#8243; socials=\u00bb%5B%7B%22social%22%3A%22facebook%22%2C%22url%22%3A%22https%3A%2F%2Fwww.facebook.com%2FACLAUDITCO%2F%3Fepa%3DSEARCH_BOX%22%7D%2C%7B%22social%22%3A%22linkedin%22%2C%22url%22%3A%22https%3A%2F%2Fwww.linkedin.com%2Fcompany%2Facl-auditores-y-consultores-latam-ecuador%2F%3FviewAsMember%3Dtrue%22%7D%2C%7B%22social%22%3A%22youtube%22%2C%22url%22%3A%22https%3A%2F%2Fwww.youtube.com%2Fchannel%2FUCZ-wHjiy6Ss3AwamBWk-HAA%3Fview_as%3Dsubscriber%22%7D%2C%7B%22social%22%3A%22instagram%22%2C%22url%22%3A%22https%3A%2F%2Fwww.instagram.com%2Facl_latam%2F%22%7D%5D\u00bb color=\u00bb#7e9fbb\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00bb25527&#8243; img_size=\u00bblarge\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00bb26705&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb onclick=\u00bbcustom_link\u00bb css_animation=\u00bbbounceIn\u00bb link=\u00bbhttps:\/\/acl.com.ec\/auditoria-externa\/\u00bb][\/vc_column][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] INFORME DE CUMPLIMIENTO TRIBUTARIO PER\u00cdODO 2019 [\/vc_column_text][vc_single_image image=\u00bb26792&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]El Informe de Cumplimiento Tributario (ICT) es un documento que muestra la opini\u00f3n del auditor respecto al cumplimiento de las obligaciones tributarias que mantenga un contribuyente sobre un per\u00edodo fiscal espec\u00edfico.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] ELABORACI\u00d3N DE LOS ANEXOS [\/vc_column_text][vc_column_text]De acuerdo a las normas de elaboraci\u00f3n del informe de [&hellip;]<\/p>","protected":false},"author":3,"featured_media":26792,"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-26785","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\/26785","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=26785"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/26785\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/26792"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=26785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=26785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=26785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}