{"id":32704,"date":"2022-05-04T15:46:39","date_gmt":"2022-05-04T20:46:39","guid":{"rendered":"https:\/\/acl.com.ec\/?p=32704"},"modified":"2022-05-04T16:05:44","modified_gmt":"2022-05-04T21:05:44","slug":"calificacion-de-nuevos-agentes-de-retencion","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/calificacion-de-nuevos-agentes-de-retencion\/","title":{"rendered":"Calificaci\u00f3n de nuevos agentes de retenci\u00f3n"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"32704\" class=\"elementor elementor-32704\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89ed7bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89ed7bc\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9dba146\" data-id=\"9dba146\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64957c1 elementor-widget elementor-widget-heading\" data-id=\"64957c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-medium\">Calificaci\u00f3n de nuevos agentes de retenci\u00f3n<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5c94526 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5c94526\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3b56793\" data-id=\"3b56793\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-88a88be elementor-widget elementor-widget-text-editor\" data-id=\"88a88be\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Mediante resoluci\u00f3n Nro. NAC- GTRRIOC22-00000001 del Servicio de Rentas Internas emitida el 02 de marzo de 2022 se resuelve:<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211;<\/span> <span style=\"font-weight: 400;\">Calificar a los sujetos pasivos que constan en el Anexo a la presente Resoluci\u00f3n, como \u201c<a href=\"https:\/\/acl.com.ec\/en\/nueva-version-del-formulario-de-iva-para-agentes-de-retencion\/\">Agente de Retenci\u00f3n<\/a>\u201d del impuesto a la renta e impuesto al valor agregado.<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211;<\/span> <span style=\"font-weight: 400;\">Los sujetos pasivos que constan en el Anexo de la presente Resoluci\u00f3n, que, desde el primer d\u00eda del mes siguiente inmediato a la fecha de la notificaci\u00f3n de la presente Resoluci\u00f3n, deber\u00e1n cumplir con las obligaciones tributarias y sus deberes formales derivados de la calidad de agente de retenci\u00f3n, conforme a la normativa tributaria vigente.<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211;<\/span><span style=\"font-weight: 400;\">\u00a0 <\/span><span style=\"font-weight: 400;\">Disponer la actualizaci\u00f3n de oficio de la calificaci\u00f3n de \u201cAgente de Retenci\u00f3n\u201d en el Registro \u00danico de Contribuyentes, para que conste en la base de datos del Servicio de Rentas Internas desde el primer d\u00eda del mes siguiente inmediato a la fecha de la notificaci\u00f3n con la presente Resoluci\u00f3n.<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211;<\/span> <span style=\"font-weight: 400;\">Recordar a los sujetos pasivos que podr\u00e1n realizar la reimpresi\u00f3n del Registro \u00danico de Contribuyentes &#8211; RUC a trav\u00e9s de la p\u00e1gina web del Servicio de Rentas Internas,<\/span><a href=\"http:\/\/www.sri.gob.ec\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">www.sri.gob.ec<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211;<\/span> <span style=\"font-weight: 400;\">Los sujetos pasivos que la informaci\u00f3n de su calidad de agente de retenci\u00f3n y el presente n\u00famero de resoluci\u00f3n deber\u00e1 constar en sus comprobantes de venta, retenci\u00f3n y documentos complementarios, para todas las modalidades de emisi\u00f3n.<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211;<\/span> <span style=\"font-weight: 400;\">Los sujetos pasivos que la calificaci\u00f3n de \u201cAgente de Retenci\u00f3n\u201d se mantendr\u00e1 de manera permanente en los siguientes per\u00edodos fiscales hasta que la Administraci\u00f3n Tributaria revoque dicha calificaci\u00f3n.<\/span><\/p><p><b>Fuente:<\/b><a href=\"https:\/\/www.sri.gob.ec\/catastros\" target=\"_blank\" rel=\"noopener\"><strong> Servicio de Rentas Internas<\/strong><\/a><\/p>\t\t\t\t\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<section class=\"elementor-section 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NAC- GTRRIOC22-00000001 del Servicio de Rentas Internas emitida el 02 de marzo de 2022 se resuelve: &#8211; Calificar a los sujetos pasivos que constan en el Anexo a la presente Resoluci\u00f3n, como \u201cAgente de Retenci\u00f3n\u201d del impuesto a la renta e impuesto al valor agregado. &#8211; [&hellip;]<\/p>","protected":false},"author":3,"featured_media":32705,"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":[25],"tags":[],"class_list":["post-32704","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-resoluciones","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/32704","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=32704"}],"version-history":[{"count":7,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/32704\/revisions"}],"predecessor-version":[{"id":32713,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/32704\/revisions\/32713"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/32705"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=32704"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=32704"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=32704"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}