{"id":33469,"date":"2022-07-23T07:09:00","date_gmt":"2022-07-23T12:09:00","guid":{"rendered":"https:\/\/acl.com.ec\/?p=33469"},"modified":"2022-07-22T11:41:36","modified_gmt":"2022-07-22T16:41:36","slug":"grandes-contribuyentes","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/grandes-contribuyentes\/","title":{"rendered":"Grandes contribuyentes"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"33469\" class=\"elementor elementor-33469\" 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\">Grandes contribuyentes<\/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;\">Con el objetivo de fortalecer la lucha contra la evasi\u00f3n y en apego a las buenas pr\u00e1cticas internacionales en materia tributaria, el SRI cre\u00f3 la Direcci\u00f3n de Grandes Contribuyentes que permitir\u00e1 fortalecer el ejercicio especializado de las facultades tributarias, en observancia de los principios constitucionales que rigen la administraci\u00f3n p\u00fablica y el r\u00e9gimen tributario ecuatoriano.<\/span><\/p><p><span style=\"font-weight: 400;\">La Direcci\u00f3n de Grandes Contribuyentes cuenta con jurisdicci\u00f3n nacional, concentra todas las funciones operativas y la responsabilidad de gestionar el cumplimiento del catastro de grandes contribuyentes, enfoc\u00e1ndose de manera primordial en las tareas de asistencia al contribuyente, recaudaci\u00f3n, fiscalizaci\u00f3n, devoluciones y reclamos, as\u00ed como la atenci\u00f3n de juicios.<\/span><\/p><h3><b>\u00bfA qui\u00e9nes se considera grandes contribuyentes?<\/b><\/h3><div><b>\u00a0<\/b><\/div><p><span style=\"font-weight: 400;\">Los grandes contribuyentes son aquellas sociedades o personas naturales consideradas por el SRI como tal debido a su importancia fiscal y tama\u00f1o de transacciones en sus respectivos sectores, y que merecen especial atenci\u00f3n y tratamiento por parte de la Administraci\u00f3n Tributaria. El segmento de grandes contribuyentes abarca sectores productivos, de comercio, finanzas y de servicios, e incluye a los principales miembros de los grupos econ\u00f3micos del pa\u00eds.<\/span><\/p><h3><b>Criterios para determinar grandes contribuyentes<\/b><\/h3><div><b>\u00a0<\/b><\/div><p><span style=\"font-weight: 400;\">La consideraci\u00f3n como grandes contribuyentes puede ser aplicada a personas naturales y\/o sociedades que representen, en conjunto, al menos el 50% de la recaudaci\u00f3n tributaria. Para el efecto, el Servicio de Rentas Internas podr\u00e1 utilizar cualquiera de los siguientes criterios, mediante metodolog\u00edas y\/o modelos matem\u00e1ticos, estad\u00edsticos y\/o econom\u00e9tricos, ejecutados de forma anual:\u00a0<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El volumen y relevancia de sus transacciones; el aporte a la recaudaci\u00f3n tributaria; y\/o el comportamiento del sector econ\u00f3mico al que pertenecen; informaci\u00f3n que podr\u00e1 ser analizada de al menos los \u00faltimos cinco ejercicios fiscales.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El monto del patrimonio declarado por el contribuyente o estimado por la Administraci\u00f3n Tributaria.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Otros criterios establecidos por la propia Administraci\u00f3n Tributaria, relacionados con variables de riesgo y\/o relevancia tributaria o econ\u00f3mica.<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">\u00a0No ser\u00e1n considerados como grandes <a href=\"https:\/\/acl.com.ec\/en\/deberes-formales-del-contribuyente-o-responsable\/\">contribuyentes<\/a> los sujetos pasivos que previo a tal.<\/span><\/p><p><strong>Fuente: <a href=\"https:\/\/newsite.cite.com.ec\/resolucion-nro-nac-dgercgc21-00000022\/\" target=\"_blank\" rel=\"noopener\">RESOLUCI\u00d3N Nro. NAC-DGERCGC21-00000022<\/a><\/strong><\/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\" 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elementor-element elementor-element-f4056c6\" data-id=\"f4056c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-023d54c\" data-id=\"023d54c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-9bd2a22 elementor-widget elementor-widget-text-editor\" data-id=\"9bd2a22\" 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><strong>Advertencia.<\/strong> El bolet\u00edn de ACL Auditores y Consultores Latam no es ni podr\u00e1 ser utilizado como asesor\u00eda u opini\u00f3n legal, en vista de que se trata de un documento netamente informativo<\/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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-064b73e\" data-id=\"064b73e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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":"<p>Grandes contribuyentes Con el objetivo de fortalecer la lucha contra la evasi\u00f3n y en apego a las buenas pr\u00e1cticas internacionales en materia tributaria, el SRI cre\u00f3 la Direcci\u00f3n de Grandes Contribuyentes que permitir\u00e1 fortalecer el ejercicio especializado de las facultades tributarias, en observancia de los principios constitucionales que rigen la administraci\u00f3n p\u00fablica y el r\u00e9gimen [&hellip;]<\/p>","protected":false},"author":4,"featured_media":33470,"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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