{"id":28571,"date":"2021-07-07T19:48:12","date_gmt":"2021-07-08T00:48:12","guid":{"rendered":"https:\/\/acl.com.ec\/?p=28571"},"modified":"2021-07-07T19:48:12","modified_gmt":"2021-07-08T00:48:12","slug":"se-amplia-el-plazo-para-la-presentacion-de-la-declaracion-del-impuesto-a-la-renta-para-contribuyentes-sujetos-al-regimen-de-microempresas-correspondiente-al-primer-semestre-de-2021","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/se-amplia-el-plazo-para-la-presentacion-de-la-declaracion-del-impuesto-a-la-renta-para-contribuyentes-sujetos-al-regimen-de-microempresas-correspondiente-al-primer-semestre-de-2021\/","title":{"rendered":"Se amplia el plazo para la presentaci\u00f3n de la declaraci\u00f3n del impuesto a la renta para contribuyentes sujetos al r\u00e9gimen de microempresas correspondiente al primer semestre de 2021"},"content":{"rendered":"

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

se amplia el plazo para la presentaci\u00f3n de la declaraci\u00f3n del impuesto a la renta para contribuyentes sujetos al r\u00e9gimen de microempresas correspondiente al primer semestre de 2021<\/strong><\/span><\/h1>\n

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

Por \u00fanica vez, los sujetos pasivos que se encuentren dentro del r\u00e9gimen impositivo para microempresas, que est\u00e9n obligados a presentar su declaraci\u00f3n del impuesto a la renta correspondiente al primer semestre 2021, cuya fecha de vencimiento corresponde al mes de julio 2021, podr\u00e1n hacerlo hasta el mes de octubre 2021, considerando el siguiente calendario, sin que por dicho motivo deban pagar intereses y\/o multas:<\/span><\/p>\n

[\/vc_column_text][vc_single_image image=\u00bb28579″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

Los sujetos pasivos calificados como contribuyentes especiales presentar\u00e1n la declaraci\u00f3n y pago del impuesto a la renta semestral, hasta el 21 de octubre de 2021; y, los contribuyentes que tengan su domicilio principal en la Provincia de Gal\u00e1pagos podr\u00e1n presentar su declaraci\u00f3n hasta el 28 de octubre de 2021.<\/span><\/p>\n

Cuando una fecha de vencimiento coincida con d\u00edas de descanso obligatorio o feriados<\/span><\/p>\n

nacionales o locales, aquella se trasladar\u00e1 al siguiente d\u00eda h\u00e1bil, a menos que por efectos del traslado, la fecha de vencimiento corresponda al siguiente mes, en cuyo caso no aplicar\u00e1 esta regla, y la fecha de vencimiento deber\u00e1 adelantarse al \u00faltimo d\u00eda h\u00e1bil del mes de octubre.<\/span><\/p>\n

La declaraci\u00f3n efectuada fuera de las fechas se\u00f1aladas en el presente art\u00edculo generar\u00e1 las correspondientes multas e intereses, de conformidad con lo dispuesto en el C\u00f3digo.<\/span><\/p>\n

Tributario, seg\u00fan corresponda, y sin perjuicio de lo se\u00f1alado 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

\u00a0<\/strong><\/p>\n

Fuente: RESOLUCI\u00d3N Nro. NAC-DGERCGC21-00000032 Servicio de Rentas Internas<\/strong><\/p>\n

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

Ante cualquier duda, comun\u00edquese con nosotros<\/span><\/p>\n

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

\u00a1S\u00edganos en Redes Sociales!<\/strong><\/p>\n

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[vc_row][vc_column][vc_column_text] se amplia el plazo para la presentaci\u00f3n de la declaraci\u00f3n del impuesto a la renta para contribuyentes sujetos al r\u00e9gimen de microempresas correspondiente al primer semestre de 2021 [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] Por \u00fanica vez, los sujetos pasivos que se encuentren dentro del r\u00e9gimen impositivo para microempresas, que est\u00e9n obligados a presentar su declaraci\u00f3n del impuesto a […]<\/p>","protected":false},"author":3,"featured_media":28574,"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-28571","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\/28571","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=28571"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/28571\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/28574"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=28571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=28571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=28571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}