{"id":27696,"date":"2021-03-03T09:58:21","date_gmt":"2021-03-03T14:58:21","guid":{"rendered":"https:\/\/acl.com.ec\/?p=27696"},"modified":"2021-03-03T09:58:21","modified_gmt":"2021-03-03T14:58:21","slug":"resolucion-nro-nac-dgercgc21-00000012-mediante-la-cual-el-sri-establece-las-normas-para-la-aplicacion-del-decreto-ejecutivo-1240","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/resolucion-nro-nac-dgercgc21-00000012-mediante-la-cual-el-sri-establece-las-normas-para-la-aplicacion-del-decreto-ejecutivo-1240\/","title":{"rendered":"Resoluci\u00f3n Nro. NAC-DGERCGC21-00000012"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<h2 class=\"title-h1\" style=\"text-align: center;\"><span style=\"color: #7ea0bb;\"><strong>Resoluci\u00f3n Nro. NAC-DGERCGC21-00000012\u00a0<\/strong><\/span><\/h2>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<div class=\"title-h2\" style=\"text-align: center;\"><strong>mediante la cual el SRI establece las normas para la aplicaci\u00f3n del Decreto Ejecutivo 1240<\/strong><\/div>\n<p>[\/vc_column_text][vc_column_text]<strong>Art\u00edculo 2.- Sujetos pasivos beneficiarios:<\/strong><\/p>\n<p><strong>\u00bfQu\u00e9 beneficio tienen los contribuyentes del R\u00e9gimen Microempresa que no generaron utilidades en 2020?\u00a0 <\/strong><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Podr\u00e1n pagar el IR del 2020 hasta noviembre 2021 seg\u00fan 9no d\u00edgito del RUC.<\/span><\/li>\n<li><span style=\"color: #000000;\">Podr\u00e1n pagar el IR del 1er y 2do semestre del 2021 hasta el 30 de marzo 2022.<\/span><\/li>\n<\/ul>\n<p><strong>\u00bfQu\u00e9 se necesita para aplicar al beneficio?<\/strong><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Formar parte del R\u00e9gimen Impositivo para Microempresas al 31\/01\/2021.<\/span><\/li>\n<li><span style=\"color: #000000;\">No haber generado utilidad en 2020 sin considerar ingresos y gastos ajenos al r\u00e9gimen.<\/span><\/li>\n<li><span style=\"color: #000000;\">Presentar la declaraci\u00f3n anual de Impuesto a la Renta (en los plazos del r\u00e9gimen general) identificando ingresos, costos y gastos del R\u00e9gimen de Microempresas.<\/span><\/li>\n<\/ul>\n<p><strong>Fecha de vencimiento para la presentaci\u00f3n de la declaraci\u00f3n y pago correspondiente al impuesto a la renta del ejercicio fiscal 2020.<\/strong><\/p>\n<p><span style=\"color: #000000;\">Los sujetos pasivos beneficiarios que hayan cumplido lo previsto en el art\u00edculo 2 precedente podr\u00e1n presentar la declaraci\u00f3n acumulada y efectuar el pago del impuesto a la renta correspondiente al primer y segundo semestre del ejercicio fiscal 2020, sin que se generen multas ni intereses, hasta las fechas se\u00f1aladas en el siguiente calendario:<\/span>[\/vc_column_text][vc_single_image image=\u00bb27701&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][vc_column_text]<strong>Otros beneficiarios:<\/strong><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Los sujetos pasivos beneficiarios que adem\u00e1s hubieren sido calificados por el Servicio de Rentas Internas como contribuyentes especiales deber\u00e1n presentar la declaraci\u00f3n acumulada y efectuar el pago del impuesto a la renta correspondiente al primer y segundo semestre del ejercicio fiscal 2020, sin que se generen multas ni intereses, hasta el 3 de noviembre de 2021.<\/span><\/li>\n<li><span style=\"color: #000000;\">Los contribuyentes domiciliados en la Provincia de Gal\u00e1pagos deber\u00e1n presentar la declaraci\u00f3n acumulada y efectuar el pago del impuesto a la renta correspondiente al primer y segundo semestre del ejercicio fiscal 2020, sin que se generen multas ni intereses, hasta el 25 de noviembre de 2021.<\/span><\/li>\n<\/ul>\n<p><strong>Art\u00edculo 5<\/strong>.- <strong>Tratamiento de los intereses y multas hasta antes del 22 de febrero de 2021<\/strong><\/p>\n<p><span style=\"color: #000000;\">Sin perjuicio de lo se\u00f1alado en esta Resoluci\u00f3n, los intereses o multas relacionados con la declaraci\u00f3n y\/o pago del impuesto a la renta de los sujetos pasivos beneficiarios, que se hubieren cancelado hasta antes del 22 de febrero de 2021, no dar\u00e1n lugar a solicitudes de devoluci\u00f3n por concepto de intereses y\/o multas, conforme lo previsto en la Disposici\u00f3n Transitoria Vig\u00e9sima Octava del Reglamento para la aplicaci\u00f3n de la Ley de R\u00e9gimen Tributario Interno.<\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: center;\"><em><strong>Base Legal:\u00a0<\/strong>Resoluci\u00f3n NAC-DGERCGC21-00000012<\/em><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.fielweb.com\/App_Themes\/InformacionInteres\/NAC-DGERCGC21-00000012-signed.pdf\" target=\"_blank\" rel=\"noopener\">Visualiza la Resoluci\u00f3n completa aqu\u00ed<\/a><\/p>\n<p>[\/vc_column_text][\/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 style=\"text-align: center;\"><span style=\"color: #000000;\">info@acl.ocm.ec<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\">Mant\u00e9nte en constante actualizaci\u00f3n<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\">\u00a1S\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%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":"<p>[vc_row][vc_column][vc_column_text] Resoluci\u00f3n Nro. NAC-DGERCGC21-00000012\u00a0 [\/vc_column_text][vc_column_text] mediante la cual el SRI establece las normas para la aplicaci\u00f3n del Decreto Ejecutivo 1240 [\/vc_column_text][vc_column_text]Art\u00edculo 2.- Sujetos pasivos beneficiarios: \u00bfQu\u00e9 beneficio tienen los contribuyentes del R\u00e9gimen Microempresa que no generaron utilidades en 2020?\u00a0 Podr\u00e1n pagar el IR del 2020 hasta noviembre 2021 seg\u00fan 9no d\u00edgito del RUC. Podr\u00e1n pagar [&hellip;]<\/p>","protected":false},"author":3,"featured_media":27704,"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":[25],"tags":[],"class_list":["post-27696","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-resoluciones","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27696","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=27696"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27696\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/27704"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=27696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=27696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=27696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}