{"id":35847,"date":"2023-06-08T11:55:06","date_gmt":"2023-06-08T16:55:06","guid":{"rendered":"https:\/\/acl.com.ec\/?p=35847"},"modified":"2023-06-08T13:06:44","modified_gmt":"2023-06-08T18:06:44","slug":"informe-de-cumplimiento-tributario-2022","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/informe-de-cumplimiento-tributario-2022\/","title":{"rendered":"Cronograma Informe de Cumplimiento Tributario ICT 2022"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"35847\" class=\"elementor elementor-35847\" 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\">Cronograma Informe de Cumplimiento Tributario ICT 2022<\/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 habilit\u00f3 el 2 de junio el nuevo formato del <a href=\"https:\/\/acl.com.ec\/en\/informe-de-cumplimiento-tributario-ict-ano-2022\/\">Informe de Cumplimiento Tributario<\/a> correspondiente al ejercicio fiscal 2022, cuya presentaci\u00f3n ser\u00e1 seg\u00fan el noveno d\u00edgito del RUC en el mes de julio 2023, de acuerdo con la siguiente tabla:<\/span><\/p><table style=\"height: 690px;\" width=\"406\"><tbody><tr><td><p style=\"text-align: center;\"><b>Noveno d\u00edgito<\/b><\/p><\/td><td style=\"text-align: center;\"><p><b>Fecha de vencimiento<\/b><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 de julio<\/span><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">12 de julio<\/span><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">14 de julio<\/span><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">16 de julio<\/span><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">18 de julio<\/span><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">20 de julio<\/span><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">22 de julio<\/span><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">24 de julio<\/span><\/p><\/td><\/tr><tr><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">26 de julio<\/span><\/p><\/td><\/tr><tr><td style=\"text-align: center;\"><p><span style=\"font-weight: 400;\">0<\/span><\/p><\/td><td><p style=\"text-align: center;\"><span style=\"font-weight: 400;\">28 de julio<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400;\">Los anexos que contiene dicho informe son:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anexo 1.- Seguimiento de las observaciones y recomendaciones sobre aspectos tributarios<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anexo 2.- Detalle de la declaraci\u00f3n de impuesto a la renta<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anexo 3.- Conciliaci\u00f3n tributaria \u2013 ingresos exentos y no objeto<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anexo 4.- Conciliaci\u00f3n tributaria \u2013 gastos no deducibles permanentes<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anexo 5.- Detalle de deducciones adicionales<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anexo 6.- Conciliaci\u00f3n tributaria \u2013 gastos no deducibles temporarias<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anexo 7.- Conciliaci\u00f3n tributaria \u2013 deducciones adicionales laborales<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anexo 8.- Detalle del uso del cr\u00e9dito tributario por impuesto a la renta y por impuesto a la salida de divisas (ISD)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anexo 9.- Revisi\u00f3n general de l\u00edmites de costos y gastos<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anexo 10.- Operaciones con el exterior<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anexo 11.- Inversiones sector minero<\/span><\/li><\/ul><p><b style=\"font-style: inherit;\">Fuente: <a href=\"https:\/\/www.sri.gob.ec\/nl\/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 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\" 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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-7d0ee28\" data-id=\"7d0ee28\" 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-00520dd elementor-widget elementor-widget-spacer\" data-id=\"00520dd\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\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<section class=\"elementor-section 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>Informe de Cumplimiento Tributario 2022 El Servicio de Rentas Internas habilit\u00f3 el 2 de junio el nuevo formato del Informe de Cumplimiento Tributario correspondiente al ejercicio fiscal 2022, cuya presentaci\u00f3n ser\u00e1 seg\u00fan el noveno d\u00edgito del RUC en el mes de julio 2023, de acuerdo con la siguiente tabla: Noveno d\u00edgito Fecha de vencimiento 1 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":35848,"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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