{"id":30567,"date":"2021-11-23T05:27:21","date_gmt":"2021-11-23T05:27:21","guid":{"rendered":"https:\/\/acl.com.ec\/?p=30567"},"modified":"2021-11-23T05:28:57","modified_gmt":"2021-11-23T05:28:57","slug":"obligacion-tributaria-aduanera","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/obligacion-tributaria-aduanera\/","title":{"rendered":"Obligaci\u00f3n tributaria aduanera"},"content":{"rendered":"
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Obligaci\u00f3n tributaria aduanera<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Art. 3.- Determinaci\u00f3n y liquidaci\u00f3n de la obligaci\u00f3n<\/b>.- La determinaci\u00f3n de la obligaci\u00f3n tributaria aduanera se realizar\u00e1 mediante declaraci\u00f3n y autoliquidaci\u00f3n hecha por el sujeto pasivo. Los recargos, intereses y multas se aplicar\u00e1n y liquidar\u00e1n con sujeci\u00f3n a lo establecido en la Ley Org\u00e1nica de Aduanas y supletoriamente en el C\u00f3digo Tributario.<\/span><\/p>

Art. 4.- Pago.-<\/b> Los pagos efectuados fuera de los plazos establecidos en la ley generar\u00e1n los intereses a favor del Estado.<\/span><\/p>

Art. 5.- Notas de Cr\u00e9dito.- <\/b>Los gerentes distritales, de oficio o a petici\u00f3n de parte, emitir\u00e1n las notas de cr\u00e9dito que resultaren como consecuencia de cr\u00e9ditos a favor del sujeto pasivo de acuerdo a lo prescrito en la ley y los procedimientos establecidos por la CAE, incluyendo los intereses que estos generaren. La CAE s\u00f3lo emitir\u00e1 notas de cr\u00e9dito por derechos arancelarios y otros de car\u00e1cter estrictamente aduanero y no por el impuesto al valor agregado (IVA) o el impuesto a los consumos especiales (ICE), sin embargo de lo cual proporcionar\u00e1 a la autoridad competente la informaci\u00f3n que \u00e9sta requiera para emitir las notas de cr\u00e9dito correspondientes. Las notas de cr\u00e9dito deber\u00e1n emitirse en formas de seguridad, y sus valores deber\u00e1n constar en la contabilidad de la CAE.<\/span><\/p>

Art. 7.- Pago.-<\/b> El sujeto pasivo de la obligaci\u00f3n tributaria deber\u00e1 cancelarlas en las instituciones del sistema financiero autorizadas por el Directorio de la CAE por medio de d\u00e9bitos a la cuenta corriente del propio sujeto pasivo, de dinero en efectivo, cheque certificado, notas de cr\u00e9dito o transferencias bancarias.<\/span><\/p>

Art. 8.- Compensaci\u00f3n<\/b>.- El sujeto pasivo podr\u00e1 compensar los cr\u00e9ditos que tuviere a su favor cuando la CAE acepte la existencia de dichos cr\u00e9ditos, y la realizaci\u00f3n de la compensaci\u00f3n en los t\u00e9rminos previstos en el C\u00f3digo Tributario.<\/span><\/p>

Fuente<\/b>: <\/b>Reglamento General a la Ley Org\u00e1nica de Aduanas<\/span><\/em><\/p>




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

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

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Obligaci\u00f3n tributaria aduanera Art. 3.- Determinaci\u00f3n y liquidaci\u00f3n de la obligaci\u00f3n.- La determinaci\u00f3n de la obligaci\u00f3n tributaria aduanera se realizar\u00e1 mediante declaraci\u00f3n y autoliquidaci\u00f3n hecha por el sujeto pasivo. Los recargos, intereses y multas se aplicar\u00e1n y liquidar\u00e1n con sujeci\u00f3n a lo establecido en la Ley Org\u00e1nica de Aduanas y supletoriamente en el C\u00f3digo Tributario. […]<\/p>","protected":false},"author":3,"featured_media":30570,"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":[21,20],"tags":[],"class_list":["post-30567","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-laboral","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/30567","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=30567"}],"version-history":[{"count":5,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/30567\/revisions"}],"predecessor-version":[{"id":30573,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/30567\/revisions\/30573"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/30570"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=30567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=30567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=30567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}