{"id":28872,"date":"2021-08-25T14:19:28","date_gmt":"2021-08-25T19:19:28","guid":{"rendered":"https:\/\/acl.com.ec\/?p=28872"},"modified":"2021-08-25T14:19:28","modified_gmt":"2021-08-25T19:19:28","slug":"nueva-version-del-anexo-de-dividendos-adi","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/nueva-version-del-anexo-de-dividendos-adi\/","title":{"rendered":"Nueva versi\u00f3n del anexo de dividendos &#8211; ADI"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<div class=\"title-h1\" style=\"text-align: center;\"><span style=\"color: #7e9fbb;\"><b>nueva versi\u00f3n del anexo de dividendos &#8211; adi<\/b><\/span><\/div>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">El Servicio de Rentas Internas (SRI), informa que ya est\u00e1 disponible la nueva versi\u00f3n del Anexo de Dividendos (ADI) en<\/span><span style=\"color: #7e9fbb;\"> <a style=\"color: #7e9fbb;\" href=\"https:\/\/www.sri.gob.ec\/\" target=\"_blank\" rel=\"noopener\"><b>www.sri.gob.ec<\/b><\/a><\/span><span style=\"font-weight: 400;\"> o haciendo clic en este <\/span><span style=\"color: #7e9fbb;\"><a style=\"color: #7e9fbb;\" href=\"https:\/\/www.sri.gob.ec\/formularios-e-instructivos1\" target=\"_blank\" rel=\"noopener\"><b>enlace<\/b><\/a><span style=\"font-weight: 400;\">.<\/span><\/span><\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Los principales cambios que rigen a partir del per\u00edodo fiscal 2020, son los siguientes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">Simplificaci\u00f3n del c\u00e1lculo para la retenci\u00f3n del Impuesto a la Renta en la distribuci\u00f3n de dividendos. Ahora el ingreso gravado es igual al 40% del dividendo efectivamente distribuido. Las sociedades que distribuyan dividendos actuar\u00e1n como agentes de retenci\u00f3n del impuesto aplicando una tarifa de hasta el 25% sobre dicho ingreso gravado, conforme la resoluci\u00f3n NAC-DGERCGC20-00000013.\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">Inclusi\u00f3n de 5 nuevos c\u00f3digos de dividendos que permitir\u00e1n identificar de mejor manera la informaci\u00f3n y simplificar el registro al contribuyente.\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">Reducci\u00f3n de campos para facilitar el cumplimiento.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; color: #000000;\">Los contribuyentes podr\u00e1n presentar el Anexo de Dividendos correspondiente al ejercicio fiscal 2020, hasta las fechas se\u00f1aladas:<\/span><\/p>\n<p>&nbsp;[\/vc_column_text][gem_table style=\u00bb3&#8243;]<\/p>\n<table class=\"aligncenter\" style=\"width: 672px; height: 429px;\">\n<thead>\n<tr>\n<th>\n<h6>NOVEno d\u00edgito del ruc<\/h6>\n<h6>o c\u00e9dula de identidad<\/h6>\n<\/th>\n<th>\n<h6>fecha de vencimiento<\/h6>\n<h6>(HASTA)<\/h6>\n<\/th>\n<\/tr>\n<tr>\n<td>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<span style=\"color: #003048;\"> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 1<\/span><\/td>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 10 de agosto de 2021<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2<\/span><\/td>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 12 de agosto de 2021<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3<\/span><\/td>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 14 de agosto de 2021<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 4<\/span><\/td>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 16 de agosto de 2021<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 5<\/span><\/td>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 18 de agosto de 2021<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 6<\/span><\/td>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 20 de agosto de 2021<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 7<\/span><\/td>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 22 de agosto de 2021<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 8<\/span><\/td>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 24 de agosto de 2021<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 9<\/span><\/td>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 26 de agosto de 2021<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 0<\/span><\/td>\n<td><span style=\"color: #003048;\">\u00a0 \u00a0 \u00a0 \u00a0 28 de agosto de 2021<\/span><\/td>\n<\/tr>\n<\/thead>\n<\/table>\n<p>[\/gem_table][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Cuando una fecha de vencimiento coincida con d\u00edas de descanso obligatorio, feriados 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 se trasladar\u00e1 al d\u00eda h\u00e1bil anterior.<\/span><\/p>\n<p><em><b>BASE LEGAL: <\/b><a href=\"https:\/\/www.sri.gob.ec\/detalle-noticias?idnoticia=824&amp;marquesina=1\" target=\"_blank\" rel=\"noopener\">Servicio de Rentas Internas (SRI)<\/a><\/em>[\/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\u00edquese con nosotros<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"mailto:info@acl.com.ec\">info@acl.com.ec<\/a><\/p>\n<p style=\"text-align: center;\"><strong>\u00a1S\u00edganos en Redes Sociales!<\/strong><\/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] nueva versi\u00f3n del anexo de dividendos &#8211; adi [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]\u00a0 El Servicio de Rentas Internas (SRI), informa que ya est\u00e1 disponible la nueva versi\u00f3n del Anexo de Dividendos (ADI) en www.sri.gob.ec o haciendo clic en este enlace. Los principales cambios que rigen a partir del per\u00edodo fiscal 2020, son los siguientes: Simplificaci\u00f3n del c\u00e1lculo para [&hellip;]<\/p>","protected":false},"author":3,"featured_media":28882,"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-28872","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\/28872","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=28872"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/28872\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/28882"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=28872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=28872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=28872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}