{"id":35161,"date":"2023-03-03T11:26:30","date_gmt":"2023-03-03T16:26:30","guid":{"rendered":"https:\/\/acl.com.ec\/?p=35161"},"modified":"2023-03-03T12:02:38","modified_gmt":"2023-03-03T17:02:38","slug":"normativa-vigente-para-el-pago-de-impuestos-en-2023","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/normativa-vigente-para-el-pago-de-impuestos-en-2023\/","title":{"rendered":"Normativa vigente para el pago de impuestos en 2023"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"35161\" class=\"elementor elementor-35161\" 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\">Normativa vigente para el pago de impuestos en 2023<\/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;\">A trav\u00e9s de diferentes leyes, el Estado ecuatoriano se encarga de establecer qu\u00e9 impuestos se deben pagar, cu\u00e1ndo se deben liquidar y cu\u00e1l es su tarifa. Sin embargo, luego de la situaci\u00f3n coyuntural que vivi\u00f3 el mundo a causa de la COVID \u2013 19 el Estado se ha visto en la obligaci\u00f3n de crear <\/span><b>reformas en su sistema tributario que promuevan y permitan el impulso econ\u00f3mico y la sostenibilidad fiscal. <\/b><span style=\"font-weight: 400;\">\u00a0Actualmente, la Resoluci\u00f3n No<\/span><b>. NAC-DGERCGC21-00000062<\/b><span style=\"font-weight: 400;\"> contiene la normativa vigente para la declaraci\u00f3n y pago de los impuestos o contribuciones.\u00a0<\/span><\/p><h3><b>\u00bfPara qu\u00e9 sirve la recaudaci\u00f3n de impuestos, grav\u00e1menes y tasas?\u00a0<\/b><\/h3><p><span style=\"font-weight: 400;\">Soportan <\/span><b>la pol\u00edtica econ\u00f3mica del Ecuador<\/b><span style=\"font-weight: 400;\">. Adem\u00e1s de velar por reunir los recursos necesarios para el estado, esta norma potencializa las<\/span><b> pol\u00edticas p\u00fablicas, <\/b><span style=\"font-weight: 400;\">favorece la <\/span><b>inversi\u00f3n<\/b><span style=\"font-weight: 400;\">, impulsa el <\/span><b>empleo<\/b><span style=\"font-weight: 400;\">, incentiva el <\/span><b>emprendimiento<\/b><span style=\"font-weight: 400;\"> y garantiza la <\/span><b>sostenibilidad fiscal<\/b><span style=\"font-weight: 400;\">. Tambi\u00e9n ofrece un r\u00e9gimen simplificado que da a los ecuatorianos la posibilidad de cumplir f\u00e1cilmente con sus obligaciones tributarias.<\/span><\/p><h3><b>\u00bfCu\u00e1l es la entidad que se encarga de recaudar los impuestos en el Ecuador?<\/b><\/h3><p><b>El <a href=\"https:\/\/acl.com.ec\/en\/sri-habilita-de-nuevo-servicio-de-impuestos-vehiculares\/\">Servicio de Rentas Internas<\/a> es<\/b><span style=\"font-weight: 400;\"> la entidad avalada y encargada de recaudar los impuestos en el pa\u00eds y naci\u00f3 para hacer frente a la evasi\u00f3n que justo para los a\u00f1os 90\u2032 era una pr\u00e1ctica recurrente. Desde entonces, <\/span><b>el SRI ha logrado recolectar m\u00e1s $60 millones de d\u00f3lares<\/b><span style=\"font-weight: 400;\"> y mitigado la falta de pago de los impuestos en la Naci\u00f3n.<\/span><\/p><p><b>Fuente: <a href=\"https:\/\/srienlinea.sri.gob.ec\/sri-en-linea\/inicio\/NAT\" 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 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\" 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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>Normativa vigente para el pago de impuestos en 2023 A trav\u00e9s de diferentes leyes, el Estado ecuatoriano se encarga de establecer qu\u00e9 impuestos se deben pagar, cu\u00e1ndo se deben liquidar y cu\u00e1l es su tarifa. Sin embargo, luego de la situaci\u00f3n coyuntural que vivi\u00f3 el mundo a causa de la COVID \u2013 19 el Estado [&hellip;]<\/p>","protected":false},"author":3,"featured_media":35162,"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":[14,23,20],"tags":[],"class_list":["post-35161","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","category-contabilidad","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/35161","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=35161"}],"version-history":[{"count":6,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/35161\/revisions"}],"predecessor-version":[{"id":35169,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/35161\/revisions\/35169"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/35162"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=35161"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=35161"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=35161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}