{"id":36162,"date":"2023-07-13T16:00:20","date_gmt":"2023-07-13T21:00:20","guid":{"rendered":"https:\/\/acl.com.ec\/?p=36162"},"modified":"2023-07-13T16:12:57","modified_gmt":"2023-07-13T21:12:57","slug":"expedir-el-instructivo-para-el-pago-de-la-tasa","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/expedir-el-instructivo-para-el-pago-de-la-tasa\/","title":{"rendered":"Expedir el instructivo para el pago de la tasa por an\u00e1lisis y estudio de las operaciones de concentraci\u00f3n econ\u00f3mica"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"36162\" class=\"elementor elementor-36162\" 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\">Expedir el instructivo para el pago de la tasa por an\u00e1lisis y estudio de las operaciones de concentraci\u00f3n econ\u00f3mica<\/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><b>Art\u00edculo 1. Objeto.-<\/b><span style=\"font-weight: 400;\"> El presente Instructivo tiene por objeto establecer la metodolog\u00eda para el c\u00e1lculo de la tasa por an\u00e1lisis y estudio de las operaciones de concentraci\u00f3n econ\u00f3mica y determinar los lineamientos para su pago.<\/span><\/p><p><b>Art\u00edculo 2.- Obligaci\u00f3n del pago de la tasa.-<\/b><span style=\"font-weight: 400;\"> Est\u00e1n obligados a pagar la tasa por an\u00e1lisis y estudio de las operaciones de concentraci\u00f3n econ\u00f3mica a la Superintendencia de Competencia Econ\u00f3mica:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0El operador econ\u00f3mico que realice una notificaci\u00f3n obligatoria, en observancia de lo establecido en el art\u00edculo 19 del Reglamento para la aplicaci\u00f3n de la Ley Org\u00e1nica de Regulaci\u00f3n y Control del Poder de Mercado; o,\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">b. El operador econ\u00f3mico que realice una notificaci\u00f3n informativa, en observancia de lo establecido en el art\u00edculo 19 del Reglamento para la aplicaci\u00f3n de la Ley Org\u00e1nica de Regulaci\u00f3n y Control del Poder de Mercado.<\/span><\/li><\/ol><p><b>Art\u00edculo 3.- Metodolog\u00eda para el c\u00e1lculo de la tasa.-<\/b><span style=\"font-weight: 400;\"> La Intendencia Nacional de Control de Concentraciones Econ\u00f3micas, dentro de los diez (10) primeros d\u00edas h\u00e1biles de cada a\u00f1o, elaborar\u00e1 y remitir\u00e1 al Intendente General T\u00e9cnico, el informe t\u00e9cnico para determinar el valor de la tasa por an\u00e1lisis y estudio de las operaciones de concentraci\u00f3n econ\u00f3mica, para lo cual, observar\u00e1 la siguiente metodolog\u00eda:<\/span><\/p><p><span style=\"font-weight: 400;\">La divisi\u00f3n de los costos y gastos incurridos por la <a href=\"https:\/\/acl.com.ec\/en\/superintendencia-companias-contribuciones-sin-recargo\/\">Superintendencia<\/a> de Competencia Econ\u00f3mica en el a\u00f1o inmediato anterior por el an\u00e1lisis de las operaciones obligatorias de concentraci\u00f3n econ\u00f3mica; y, el menor n\u00famero de notificaciones obligatorias presentadas en un a\u00f1o completo, en relaci\u00f3n a los \u00faltimos tres a\u00f1os.<\/span><\/p><p><span style=\"font-weight: 400;\">Para la elaboraci\u00f3n del informe, la Intendencia Nacional de Control de Concentraciones Econ\u00f3micas, considerar\u00e1 la estimaci\u00f3n de los costos y gastos incurridos por la Superintendencia de Competencia Econ\u00f3mica, que ser\u00e1 remitida por la Direcci\u00f3n Financiera Nacional dentro de los cinco (5) primeros d\u00edas h\u00e1biles de cada a\u00f1o.<\/span><\/p><p><b>FUENTE: <\/b><a href=\"https:\/\/www.scpm.gob.ec\/sitio\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Superintendencia de 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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>Expedir el instructivo para el pago de la tasa por an\u00e1lisis y estudio de las operaciones de concentraci\u00f3n econ\u00f3mica Art\u00edculo 1. Objeto.- El presente Instructivo tiene por objeto establecer la metodolog\u00eda para el c\u00e1lculo de la tasa por an\u00e1lisis y estudio de las operaciones de concentraci\u00f3n econ\u00f3mica y determinar los lineamientos para su pago. Art\u00edculo [&hellip;]<\/p>","protected":false},"author":3,"featured_media":36163,"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":[14,23,22],"tags":[],"class_list":["post-36162","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","category-contabilidad","category-economia-finanzas","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/36162","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=36162"}],"version-history":[{"count":11,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/36162\/revisions"}],"predecessor-version":[{"id":36176,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/36162\/revisions\/36176"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/36163"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=36162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=36162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=36162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}