{"id":33347,"date":"2022-07-09T06:32:00","date_gmt":"2022-07-09T11:32:00","guid":{"rendered":"https:\/\/acl.com.ec\/?p=33347"},"modified":"2022-07-07T10:55:37","modified_gmt":"2022-07-07T15:55:37","slug":"tasas-de-interes-por-mora-tributaria-autodeterminacion","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/tasas-de-interes-por-mora-tributaria-autodeterminacion\/","title":{"rendered":"Tasas de inter\u00e9s por mora tributaria en autodeterminaci\u00f3n del contribuyente"},"content":{"rendered":"
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Tasas de inter\u00e9s por mora tributaria en autodeterminaci\u00f3n del contribuyente<\/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
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

De acuerdo con lo previsto en el art\u00edculo 21 del c\u00f3digo tributario reformado por el art\u00edculo 58 de la \u201cLey Org\u00e1nica para el fomento productivo, atracci\u00f3n e inversiones, generaci\u00f3n de empleo y estabilidad y equilibrio fiscal\u201d<\/span><\/p>

Los contribuyentes<\/a> que no cumplan con los requerimientos del SRI en las fechas establecidas para el actual periodo como (Declaraciones tard\u00edas, falta de respaldo, declaraciones err\u00f3neas y m\u00e1s) deber\u00e1n pagar multas.<\/span><\/p>

El\u00a0 inter\u00e9s\u00a0 anual\u00a0 por\u00a0 obligaci\u00f3n\u00a0 tributaria\u00a0 no\u00a0 satisfecha\u00a0 equivaldr\u00e1\u00a0 a\u00a0 una\u00a0 vez\u00a0 la\u00a0 tasa <\/span>activa referencial para noventa d\u00edas determinada por el Banco Central del Ecuador en los casos en que se liquide el propio contribuyente.<\/span><\/p>

Para las <\/span>obligaciones tributarias establecidas luego del ejercicio de las respectivas facultades de la Administraci\u00f3n Tributaria, incluidas las obligaciones generadas por el RISE e impuestos vehiculares; el inter\u00e9s anual ser\u00e1 equivalente a 1,3 veces la tasa activa referencial para noventa d\u00edas establecida por el Banco Central del Ecuador.<\/span><\/p>

A continuaci\u00f3n, se adjunta <\/b>las tablas con las tasas de inter\u00e9s:<\/b><\/p>

Tasa de inter\u00e9s por mora tributaria en autodeterminaci\u00f3n del contribuyente<\/b><\/h3>\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
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"Tasa\t\t\t\t\t\t\t\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
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Fuente: Banco central del Ecuador<\/a><\/b><\/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

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

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

info@acl.com.ec
(+593) 99 734 9372<\/p>

\u00a1S\u00edganos en Redes Sociales!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tWhatsapp<\/span>\n\t\t\t\t\t\t<\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tFacebook<\/span>\n\t\t\t\t\t\t<\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tLinkedin<\/span>\n\t\t\t\t\t\t<\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tInstagram<\/span>\n\t\t\t\t\t\t<\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tYoutube<\/span>\n\t\t\t\t\t\t<\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\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<\/div>","protected":false},"excerpt":{"rendered":"

Tasas de inter\u00e9s por mora tributaria en autodeterminaci\u00f3n del contribuyente De acuerdo con lo previsto en el art\u00edculo 21 del c\u00f3digo tributario reformado por el art\u00edculo 58 de la \u201cLey Org\u00e1nica para el fomento productivo, atracci\u00f3n e inversiones, generaci\u00f3n de empleo y estabilidad y equilibrio fiscal\u201d Los contribuyentes que no cumplan con los requerimientos del […]<\/p>","protected":false},"author":3,"featured_media":33348,"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":[20],"tags":[],"class_list":["post-33347","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/33347","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=33347"}],"version-history":[{"count":6,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/33347\/revisions"}],"predecessor-version":[{"id":33355,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/33347\/revisions\/33355"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/33348"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=33347"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=33347"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=33347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}