{"id":33434,"date":"2022-07-19T11:20:11","date_gmt":"2022-07-19T16:20:11","guid":{"rendered":"https:\/\/acl.com.ec\/?p=33434"},"modified":"2022-07-19T11:25:12","modified_gmt":"2022-07-19T16:25:12","slug":"deberes-formales-del-contribuyente-o-responsable","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/deberes-formales-del-contribuyente-o-responsable\/","title":{"rendered":"Deberes formales del contribuyente o responsable"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"33434\" class=\"elementor elementor-33434\" 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\">Deberes formales del contribuyente o responsable<\/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-e21775e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e21775e\" 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-09d6cf5\" data-id=\"09d6cf5\" 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-f45c883 elementor-widget elementor-widget-text-editor\" data-id=\"f45c883\" 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;\">Art. 96.- Deberes formales.- Son deberes formales de los contribuyentes o responsables:<\/span><\/p><p><span style=\"font-weight: 400;\">1)<\/span> <span style=\"font-weight: 400;\">Cuando lo exijan las leyes, ordenanzas, reglamentos o las disposiciones de la respectiva autoridad de la administraci\u00f3n tributaria:<\/span><\/p><ol><li><span style=\"font-weight: 400;\">a)<\/span> <span style=\"font-weight: 400;\">Inscribirse en los registros pertinentes, proporcionando los datos necesarios relativos a su actividad; y, comunicar oportunamente los cambios que se operen;<\/span><\/li><li><span style=\"font-weight: 400;\">b)<\/span> <span style=\"font-weight: 400;\">Solicitar los permisos previos que fueren del caso;<\/span><\/li><li><span style=\"font-weight: 400;\">c)<\/span> <span style=\"font-weight: 400;\">Llevar los libros y registros contables relacionados con la correspondiente actividad econ\u00f3mica, en idioma castellano; anotar, en moneda de curso legal, sus operaciones o transacciones y conservar tales libros y registros, mientras la obligaci\u00f3n tributaria no est\u00e9 prescrita;<\/span><\/li><li><span style=\"font-weight: 400;\">d)<\/span> <span style=\"font-weight: 400;\">Presentar las declaraciones que correspondan; y,<\/span><\/li><li><span style=\"font-weight: 400;\">e)<\/span> <span style=\"font-weight: 400;\">Cumplir con los deberes espec\u00edficos que la respectiva ley tributaria establezca.\u00a0<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">2)<\/span> <span style=\"font-weight: 400;\">Facilitar a los funcionarios autorizados las inspecciones o verificaciones, tendientes al control o a la determinaci\u00f3n del tributo.<\/span><\/p><p><span style=\"font-weight: 400;\">3)<\/span> <span style=\"font-weight: 400;\">Exhibir a los funcionarios respectivos, las declaraciones, informes, libros y documentos relacionados con los hechos generadores de obligaciones tributarias y formular las aclaraciones que les fueren solicitadas.<\/span><\/p><p><span style=\"font-weight: 400;\">4)<\/span> <span style=\"font-weight: 400;\">Concurrir a las oficinas de la administraci\u00f3n tributaria, cuando su presencia sea requerida por autoridad competente.<\/span><\/p><p><span style=\"font-weight: 400;\">Art. 97.- Responsabilidad por incumplimiento.- El incumplimiento de deberes formales acarrear\u00e1 responsabilidad pecuniaria para el sujeto pasivo de la obligaci\u00f3n tributaria, sea persona natural o jur\u00eddica, sin perjuicio de las dem\u00e1s responsabilidades a que hubiere lugar.<\/span><\/p><p><span style=\"font-weight: 400;\">Art. 98.- Deberes de terceros.- Siempre que la autoridad competente de la respectiva administraci\u00f3n tributaria lo ordene, cualquier persona natural, por s\u00ed o como representante de una persona jur\u00eddica, o de ente econ\u00f3mico sin personalidad jur\u00eddica, en los t\u00e9rminos de los art\u00edculos 24 y 27 de este C\u00f3digo, estar\u00e1 obligada a comparecer como testigo, a proporcionar informes o exhibir documentos que existieran en su poder, para la determinaci\u00f3n de la obligaci\u00f3n tributaria de otro sujeto.<\/span><\/p><p><span style=\"font-weight: 400;\">No podr\u00e1 requerirse la informaci\u00f3n a la que se refiere el inciso anterior, a los ministros del culto, en asuntos relativos a su ministerio; a los profesionales, en cuanto tengan derecho a invocar el secreto profesional; al c\u00f3nyuge, o conviviente con derecho, y a los parientes dentro del cuarto grado civil de consanguinidad y segundo de afinidad.<\/span><\/p><p><span style=\"font-weight: 400;\">Art. 99.- Car\u00e1cter de la informaci\u00f3n tributaria.- Las declaraciones e informaciones de los contribuyentes, responsables o terceros, relacionadas con las obligaciones tributarias, ser\u00e1n utilizadas para los fines propios de la administraci\u00f3n tributaria.<\/span><\/p><p><span style=\"font-weight: 400;\">La administraci\u00f3n tributaria, deber\u00e1 difundir anualmente los nombres de los <a href=\"https:\/\/acl.com.ec\/en\/se-amplia-el-plazo-para-la-presentacion-de-la-declaracion-del-impuesto-a-la-renta-para-contribuyentes-sujetos-al-regimen-de-microempresas-correspondiente-al-primer-semestre-de-2021\/\">sujetos pasivos<\/a> y los valores que hayan pagado o no por sus obligaciones tributarias.<\/span><\/p><p><b>\u00a0Fuente: <a href=\"https:\/\/vlex.ec\/vid\/codigo-tributario-631447163\" target=\"_blank\" rel=\"noopener\">C\u00f3digo Tributario<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1120100 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1120100\" 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-6aa6f3a\" data-id=\"6aa6f3a\" 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-4d4b6f6 elementor-widget elementor-widget-text-editor\" data-id=\"4d4b6f6\" 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 style=\"text-align: center;\">Ante cualquier duda, comun\u00edquese con nosotros<\/p><p style=\"text-align: center;\">info@acl.com.ec<br \/>(+593) 99 734 9372<\/p><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<div class=\"elementor-element elementor-element-a9be424 elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"a9be424\" data-element_type=\"widget\" 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ordenanzas, reglamentos o las disposiciones de la respectiva autoridad de la administraci\u00f3n tributaria: a) Inscribirse en los registros pertinentes, proporcionando los datos necesarios relativos a su actividad; y, comunicar oportunamente los [&hellip;]<\/p>","protected":false},"author":4,"featured_media":33435,"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 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