{"id":27456,"date":"2021-02-05T21:03:44","date_gmt":"2021-02-06T02:03:44","guid":{"rendered":"https:\/\/acl.com.ec\/?p=27456"},"modified":"2021-02-05T21:03:44","modified_gmt":"2021-02-06T02:03:44","slug":"anexo-de-accionistas-participes-socios-miembros-de-directorio-y-administradores-aps","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/anexo-de-accionistas-participes-socios-miembros-de-directorio-y-administradores-aps\/","title":{"rendered":"Anexo de accionistas, part\u00edcipes, socios, miembros de directorio y administradores – APS"},"content":{"rendered":"

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

Anexo de accionistas, part\u00edcipes, socios, miembros de directorio y administradores – APS<\/strong><\/span><\/h1>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Seg\u00fan Resoluci\u00f3n NAC-DGERCGC16-00000536 establece las condiciones y plazos para informar la composici\u00f3n y aprobar el Anexo de accionistas, part\u00edcipes, socios, miembros de directorio y administradores.<\/span><\/p>\n

\u00bfQui\u00e9nes est\u00e1n obligados a presentarlo?<\/b><\/p>\n

    \n
  • Sociedades de conformidad al Art.98 de la Ley Org\u00e1nica de R\u00e9gimen Tributario Interno.<\/span><\/li>\n
  • Sucursales de sociedades extranjeras residentes en el pa\u00eds<\/span><\/li>\n
  • Establecimientos permanentes de sociedades extranjeras no residentes.<\/span><\/li>\n<\/ul>\n

     <\/p>\n

    No est\u00e1n obligados a presentar este anexo:<\/b><\/p>\n

    a)<\/span> Sucesiones indivisas.<\/span><\/span><\/p>\n

    b)<\/span> Instituciones del estado.<\/span><\/span><\/p>\n

    c)<\/span> Empresas p\u00fablicas reguladas por la Ley de Empresas P\u00fablicas.<\/span><\/span><\/p>\n

    d)<\/span> Misiones y Organismos Internacionales reconocidos por el Estado.<\/span><\/span><\/p>\n

    e)<\/span> Organizaciones del sector financiero y no financiero, que se encuentren bajo el r\u00e9gimen de la Ley Org\u00e1nica de Econom\u00eda Popular y Solidaria<\/span><\/span><\/p>\n

    Informaci\u00f3n a reportar<\/b><\/p>\n

    El 100% de sus titulares o beneficiarios de derechos representativos de capital, miembros de directorio y administradores del a\u00f1o a reportar.<\/span><\/span><\/p>\n

    Fecha de presentaci\u00f3n<\/b><\/p>\n

    Este anexo debe ser presentado previo a la declaraci\u00f3n de Impuesto a la Renta del mismo ejercicio fiscal en el mes de febrero de cada a\u00f1o, de acuerdo al noveno d\u00edgito del Registro \u00danico de Contribuyentes (RUC).<\/span><\/p>\n

     [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00bb27460″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][vc_column_text]Falta de presentaci\u00f3n o presentaci\u00f3n incompleta<\/b><\/p>\n

      \n
    • La Compa\u00f1\u00eda deber\u00e1 aplicar 3% adicional a su tarifa de impuesto a la renta correspondiente, para efectos de su declaraci\u00f3n de impuesto a la renta.<\/span><\/li>\n
    • Ser\u00e1 sancionado conforme la normativa legal vigente referente.<\/span><\/li>\n<\/ul>\n

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

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

      info@acl.com.ec<\/span><\/p>\n

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

      Mant\u00e9nte en constante actualizaci\u00f3n<\/strong><\/p>\n

      \u00a1S\u00edguenos en Redes Sociales!<\/strong><\/p>\n

      [\/vc_column_text][gem_socials style=\u00bbrounded\u00bb colored=\u00bbcustom\u00bb alignment=\u00bbcenter\u00bb icons_size=\u00bb40″ 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%22instagram%22%2C%22url%22%3A%22https%3A%2F%2Fwww.instagram.com%2Facl_latam%2F%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%5D\u00bb color=\u00bb#08253d\u00bb][\/vc_column][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":"

      [vc_row][vc_column][vc_column_text] Anexo de accionistas, part\u00edcipes, socios, miembros de directorio y administradores – APS [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Seg\u00fan Resoluci\u00f3n NAC-DGERCGC16-00000536 establece las condiciones y plazos para informar la composici\u00f3n y aprobar el Anexo de accionistas, part\u00edcipes, socios, miembros de directorio y administradores. \u00bfQui\u00e9nes est\u00e1n obligados a presentarlo? Sociedades de conformidad al Art.98 de la Ley Org\u00e1nica de R\u00e9gimen Tributario […]<\/p>","protected":false},"author":3,"featured_media":27458,"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":[14],"tags":[],"class_list":["post-27456","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-acl"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27456","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=27456"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27456\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/27458"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=27456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=27456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=27456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}