{"id":29382,"date":"2021-01-07T16:28:52","date_gmt":"2021-01-07T21:28:52","guid":{"rendered":"https:\/\/acl.com.ec\/?p=27160"},"modified":"2021-01-07T16:28:52","modified_gmt":"2021-01-07T21:28:52","slug":"formulario-125-para-la-declaracion-y-pago-semestral-del-impuesto-a-la-renta-de-los-contribuyentes-sujetos-al-regimen-impositivo-para-microempresas","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/formulario-125-para-la-declaracion-y-pago-semestral-del-impuesto-a-la-renta-de-los-contribuyentes-sujetos-al-regimen-impositivo-para-microempresas\/","title":{"rendered":"FORMULARIO 125 PARA LA DECLARACI\u00d3N Y PAGO SEMESTRAL DEL IMPUESTO A LA RENTA DE LOS CONTRIBUYENTES SUJETOS AL REGIMEN IMPOSITIVO PARA MICROEMPRESAS"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<h1 class=\"title-h1\" style=\"text-align: center;\"><span style=\"color: #7e9fbb;\"><b>FORMULARIO 125 PARA LA DECLARACI\u00d3N Y PAGO SEMESTRAL DEL IMPUESTO A LA RENTA DE LOS CONTRIBUYENTES SUJETOS AL REGIMEN IMPOSITIVO PARA MICROEMPRESAS<\/b><\/span><\/h1>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00bb27164&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][vc_column_text]<span style=\"font-weight: 400;\"><strong>Art\u00edculo \u00danico.-<\/strong> <span style=\"color: #000000;\">Se aprueba el formulario 125 para la declaraci\u00f3n y pago semestral del impuesto a la renta\u00a0 de los contribuyentes\u00a0 sujetos al r\u00e9gimen impositivo\u00a0 para microempresas., para el cual el Servicio de Rentas Internas pone a disposici\u00f3n en su p\u00e1gina Web.<\/span><\/span><\/p>\n<p><b>\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Los Contribuyentes sujetos al r\u00e9gimen impositivo para microempresas cuyo noveno digito del RUC\u00a0 sea 1,2 o 3 podr\u00e1n por \u00fanica vez presentar la declaraci\u00f3n y efectuar el pago del Impuesto a la Renta correspondiente al primer y segundo semestre del ejercicio fiscal 2020, sin que se generen intereses y multas , hasta las fechas se\u00f1aladas\u00a0 en el siguiente calendario:<\/span>[\/vc_column_text][vc_single_image image=\u00bb27163&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][vc_column_text]<span style=\"font-weight: 400; color: #000000;\">Para los contribuyentes sujetos al R\u00e9gimen Impositivo para Microempresas que adem\u00e1s hubieran sido calificados por el Servicio de Rentas Internas como contribuyentes especiales podr\u00e1n por \u00fanica vez\u00a0 presentar la declaraci\u00f3n 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 19 de enero de 2021.<\/span><\/p>\n<p><b>Base legal<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Resoluci\u00f3n Nro. NAC-DGERCGC20-00000060 <\/span>[\/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;\"><strong>Descarga la Resoluci\u00f3n aqu\u00ed:<\/strong><\/span><\/p>\n<p>[\/vc_column_text][vc_btn title=\u00bbRESOLUCI\u00d3N Nro. 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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][vc_row][vc_column][\/vc_column][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] FORMULARIO 125 PARA LA DECLARACI\u00d3N Y PAGO SEMESTRAL DEL IMPUESTO A LA RENTA DE LOS CONTRIBUYENTES SUJETOS AL REGIMEN IMPOSITIVO PARA MICROEMPRESAS [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00bb27164&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][vc_column_text]Art\u00edculo \u00danico.- Se aprueba el formulario 125 para la declaraci\u00f3n y pago semestral del impuesto a la renta\u00a0 de los contribuyentes\u00a0 sujetos al r\u00e9gimen impositivo\u00a0 para microempresas., para el [&hellip;]<\/p>","protected":false},"author":3,"featured_media":27164,"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-29382","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\/29382","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=29382"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/29382\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/27164"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=29382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=29382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=29382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}