{"id":27447,"date":"2021-02-05T10:33:52","date_gmt":"2021-02-05T15:33:52","guid":{"rendered":"https:\/\/acl.com.ec\/?p=27447"},"modified":"2022-04-06T14:16:41","modified_gmt":"2022-04-06T19:16:41","slug":"se-reforma-el-reglamento-para-la-aplicacion-de-la-ley-de-regimen-tributario-interno","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/se-reforma-el-reglamento-para-la-aplicacion-de-la-ley-de-regimen-tributario-interno\/","title":{"rendered":"SE REFORMA EL REGLAMENTO PARA LA APLICACI\u00d3N DE LA LEY DE R\u00c9GIMEN TRIBUTARIO INTERNO"},"content":{"rendered":"
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SE REFORMA EL REGLAMENTO PARA LA APLICACI\u00d3N DE LA LEY DE R\u00c9GIMEN TRIBUTARIO INTERNO<\/span><\/strong><\/h2>

\u00a0<\/p>

En el primer inciso del art\u00edculo 253.20, a continuaci\u00f3n del texto \u201cmenos las retenciones en la fuente que le hubieren efectuado en el mismo per\u00edodo respecto de las actividades sujetas al r\u00e9gimen\u201d \u00a0incl\u00fayase la frase \u201cy el cr\u00e9dito tributario de impuesto a la renta al que tuvieren derecho de conformidad con la normativa tributaria\u201d.<\/span><\/em><\/p>

A continuaci\u00f3n de la Disposici\u00f3n Transitoria Vig\u00e9sima S\u00e9ptima del Reglamento para la Aplicaci\u00f3n de la Ley de R\u00e9gimen Tributario Interno, agr\u00e9guese la siguiente:<\/span><\/p>

Vig\u00e9sima Octava.- Regulaciones Especiales y Temporales para el pago de impuestos dentro del R\u00e9gimen Impositivo de Microempresas.- <\/strong>Los sujetos pasivos que al 31 de enero de 2021, est\u00e9n emprendidos y formen parte del R\u00e9gimen Impositivo para Microempresas, seg\u00fan el catastro emitido por el Servicio de Rentas Internas de conformidad con la ley y que, en el ejercicio fiscal 2020, no hayan generado utilidad (calculada antes de determinar el impuesto a la renta), sin considerar para el efecto ingresos y gastos atribuibles a actividades econ\u00f3micas ajenas al referido r\u00e9gimen, podr\u00e1n:<\/span><\/p>

  1. Pagar el impuesto a la renta del ejercicio fiscal 2020 hasta el mes de noviembre del mismo a\u00f1o.<\/span><\/li>
  2. Los pagos por concepto de intereses y multas efectuados hasta antes de la vigencia de la presente disposici\u00f3n, no ar\u00e1n lugar a reclamo por pago indebido y;<\/span><\/li>
  3. Pagar el impuesto a la renta del ejercicio fiscal 2021, a declararse de manera semestral en los meses de julio de 2021 y enero de 2022, hasta el mes de marzo del ejercicio fiscal 2022.<\/span><\/li><\/ol>

    El calendario de pagos, ser\u00e1 emitido por el Servicio de Rentas Internas a trav\u00e9s de las correspondientes resoluciones de car\u00e1cter general.<\/span><\/p>

    Fuente: Decreto Ejecutivo\u00a0 1240 del 03 de febrero de 2021<\/em><\/strong><\/p>

    Ante cualquier duda, comun\u00edcate con nosotros<\/strong><\/p>

    info@acl.com.ec<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

    SE REFORMA EL REGLAMENTO PARA LA APLICACI\u00d3N DE LA LEY DE R\u00c9GIMEN TRIBUTARIO INTERNO \u00a0 En el primer inciso del art\u00edculo 253.20, a continuaci\u00f3n del texto \u201cmenos las retenciones en la fuente que le hubieren efectuado en el mismo per\u00edodo respecto de las actividades sujetas al r\u00e9gimen\u201d \u00a0incl\u00fayase la frase \u201cy el cr\u00e9dito tributario de […]<\/p>","protected":false},"author":3,"featured_media":27454,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","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":[14],"tags":[],"class_list":["post-27447","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27447","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=27447"}],"version-history":[{"count":4,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27447\/revisions"}],"predecessor-version":[{"id":32423,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27447\/revisions\/32423"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/27454"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=27447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=27447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=27447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}