{"id":29008,"date":"2021-09-06T16:22:18","date_gmt":"2021-09-06T21:22:18","guid":{"rendered":"https:\/\/acl.com.ec\/?p=29008"},"modified":"2021-09-06T16:22:18","modified_gmt":"2021-09-06T21:22:18","slug":"exclusion-del-regimen-impositivo-para-microempresas","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/exclusion-del-regimen-impositivo-para-microempresas\/","title":{"rendered":"Exclusi\u00f3n del r\u00e9gimen impositivo para microempresas"},"content":{"rendered":"

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

EXCLUSI\u00d3N DEL R\u00c9GIMEN IMPOSITIVO PARA MICROEMPRESAS<\/span><\/div>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]\u00a0<\/span><\/p>\n

Seg\u00fan el art\u00edculo 253.10 del Reglamento para la aplicaci\u00f3n de la Ley de R\u00e9gimen Tributario Interno menciona lo siguiente:<\/span><\/p>\n

De las peticiones a la inclusi\u00f3n o exclusi\u00f3n de oficio<\/b>.- Cuando los contribuyentes soliciten la inclusi\u00f3n al R\u00e9gimen Impositivo para Microempresas o consideren que no procede la inclusi\u00f3n o exclusi\u00f3n del mismo, podr\u00e1n presentar su petici\u00f3n justificando objetivamente sus motivos, <\/span><\/span>en un plazo no mayor a veinte (20) d\u00edas<\/b> contados a partir de la publicaci\u00f3n del catastro.<\/span><\/p>\n

La Administraci\u00f3n Tributaria resolver\u00e1 aceptando o negando la petici\u00f3n formulada conforme el proceso determinado en el C\u00f3digo Tributario. Esta resoluci\u00f3n es susceptible de los recursos administrativos y judiciales admitidos por la normativa legal vigente.<\/span><\/p>\n

De resolverse que el contribuyente no cumple las condiciones para encontrarse en el R\u00e9gimen Impositivo para Microempresas, pero este hubiere iniciado la sujeci\u00f3n al r\u00e9gimen, el sujeto pasivo deber\u00e1 presentar de forma acumulada, al mes siguiente de la notificaci\u00f3n de la resoluci\u00f3n, las declaraciones de IVA, ICE y retenciones en la fuente del impuesto a la renta, seg\u00fan corresponda, en las que consolidar\u00e1 la informaci\u00f3n de los per\u00edodos en los que se encontraba en dicho r\u00e9gimen.<\/span><\/p>\n

 <\/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

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[vc_row][vc_column][vc_column_text] EXCLUSI\u00d3N DEL R\u00c9GIMEN IMPOSITIVO PARA MICROEMPRESAS [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]\u00a0 Seg\u00fan el art\u00edculo 253.10 del Reglamento para la aplicaci\u00f3n de la Ley de R\u00e9gimen Tributario Interno menciona lo siguiente: De las peticiones a la inclusi\u00f3n o exclusi\u00f3n de oficio.- Cuando los contribuyentes soliciten la inclusi\u00f3n al R\u00e9gimen Impositivo para Microempresas o consideren que no procede la inclusi\u00f3n […]<\/p>","protected":false},"author":3,"featured_media":29009,"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-29008","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\/29008","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=29008"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/29008\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/29009"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=29008"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=29008"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=29008"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}