{"id":34495,"date":"2022-11-15T06:00:00","date_gmt":"2022-11-15T11:00:00","guid":{"rendered":"https:\/\/acl.com.ec\/?p=34495"},"modified":"2022-11-14T23:41:57","modified_gmt":"2022-11-15T04:41:57","slug":"sri-brindo-capacitacion-sobre-regularizacion-de-activos","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/sri-brindo-capacitacion-sobre-regularizacion-de-activos\/","title":{"rendered":"SRI brind\u00f3 capacitaci\u00f3n sobre regularizaci\u00f3n de activos en el exterior"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"34495\" class=\"elementor elementor-34495\" 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\">SRI brind\u00f3 capacitaci\u00f3n sobre regularizaci\u00f3n de activos en el exterior\n<\/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;\">El Servicio de Rentas Internas (SRI) brind\u00f3 una capacitaci\u00f3n a contribuyentes, c\u00e1maras, gremios, contadores y p\u00fablico en general, con el objetivo de dar a conocer las ventajas que tendr\u00e1n quienes se acojan al <a href=\"https:\/\/acl.com.ec\/en\/regimen-impositivo-simplificado-ecuatoriano-rise\/\">R\u00e9gimen Impositivo<\/a> Voluntario, \u00danico y Temporal para la Regularizaci\u00f3n de Activos en el Exterior.<\/span><\/p><p><span style=\"font-weight: 400;\">La capacitaci\u00f3n estuvo a cargo del Director General del Servicio de Rentas Internas, Francisco Briones, quien record\u00f3 a los asistentes que las personas naturales y sociedades que tengan activos en el exterior, cuyo origen haya sido con ingresos gravados con impuesto a la renta no pagados o de operaciones que no pagaron ISD hasta diciembre de 2020, podr\u00e1n regularizar los activos que tengan en el exterior declarando y pagando el 5,5% del valor de estos hasta el 31 de diciembre de 2022.<\/span><\/p><p><span style=\"font-weight: 400;\">Las personas que deseen acogerse al R\u00e9gimen Impositivo Voluntario, \u00danico y Temporal para la Regularizaci\u00f3n de Activos en el Exterior, deben contar con su identificaci\u00f3n y clave de acceso a los servicios en l\u00ednea del SRI y cumplir los siguientes pasos:<\/span><\/p><ol><li><span style=\"font-weight: 400;\"> Elaborar la declaraci\u00f3n juramentada en el formato establecido por la Administraci\u00f3n Tributaria (no se necesita notarizar) y presentarla a trav\u00e9s del SRI en l\u00ednea;<\/span><\/li><li><span style=\"font-weight: 400;\"> Elaborar el formulario de declaraci\u00f3n y pago del impuesto (Formulario 126, c\u00f3digo: 4172), en el cual se deber\u00e1 indicar el n\u00famero de tr\u00e1mite con el que se present\u00f3 la declaraci\u00f3n jurada.<\/span><\/li><li><span style=\"font-weight: 400;\"> Pagar el impuesto hasta el 31 de diciembre de 2022.<\/span><\/li><li><span style=\"font-weight: 400;\"> Finalmente, deber\u00e1 realizar su declaraci\u00f3n patrimonial o sustitutiva, de ser el caso, en la que deber\u00e1 incorporar los activos, bienes o rentas en el exterior, hasta el 31 de diciembre de 2022.<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">Los contribuyentes no estar\u00e1n sujetos a procesos de determinaci\u00f3n (auditor\u00eda) por las operaciones que se acojan a este r\u00e9gimen, ni a sanciones administrativas por incumplimiento de deberes formales relacionados con dichos tributos.<\/span><\/p><p><b>Fuente: <a href=\"https:\/\/www.sri.gob.ec\/web\/intersri\/home\" target=\"_blank\" rel=\"noopener\">Servicio de Rentas Internas.<\/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 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elementor-top-section elementor-element elementor-element-93245ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93245ab\" 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-33 elementor-top-column 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>SRI brind\u00f3 capacitaci\u00f3n sobre regularizaci\u00f3n de activos en el exterior El Servicio de Rentas Internas (SRI) brind\u00f3 una capacitaci\u00f3n a contribuyentes, c\u00e1maras, gremios, contadores y p\u00fablico en general, con el objetivo de dar a conocer las ventajas que tendr\u00e1n quienes se acojan al R\u00e9gimen Impositivo Voluntario, \u00danico y Temporal para la Regularizaci\u00f3n de Activos en [&hellip;]<\/p>","protected":false},"author":3,"featured_media":34496,"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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