{"id":37605,"date":"2024-04-09T16:02:07","date_gmt":"2024-04-09T21:02:07","guid":{"rendered":"https:\/\/acl.com.ec\/?p=37605"},"modified":"2024-04-09T16:11:11","modified_gmt":"2024-04-09T21:11:11","slug":"sri-hasta-cuando-se-debe-pagar-el-impuesto-a-la-renta","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/sri-hasta-cuando-se-debe-pagar-el-impuesto-a-la-renta\/","title":{"rendered":"SRI: Hasta cu\u00e1ndo se debe pagar el impuesto a la renta"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"37605\" class=\"elementor elementor-37605\" 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: Hasta cu\u00e1ndo se debe pagar el impuesto a la renta<\/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<h5><strong>A partir del 10 de abril deber\u00e1n realizar declaraci\u00f3n y pago del impuesto a la renta todas las sociedades que pertenecen al r\u00e9gimen general y al Rimpe.<\/strong><\/h5><p class=\"prose-text\" data-mrf-recirculation=\"Links article\">Del\u00a010 al 28 de abril\u00a0deber\u00e1n realizar la declaraci\u00f3n y pago del impuesto a la renta (IR) del ejercicio fiscal 2023 todas las sociedades que pertenecen al r\u00e9gimen general y al R\u00e9gimen Simplificado para Emprendedores y Negocios Populares (Rimpe).<\/p><p class=\"prose-text\" data-mrf-recirculation=\"Links article\">Seg\u00fan el <a href=\"https:\/\/acl.com.ec\/en\/sri-detecta-fraude-tributario-en-la-devolucion-de-ir\/\">Servicio de Rentas Internas (SRI)<\/a>, para cumplir con estas obligaciones ser\u00e1 de acuerdo al noveno d\u00edgito de su RUC, pero teniendo en cuenta que cuando una fecha de vencimiento coincida con d\u00edas de descanso obligatorio o feriado nacional o local, esta se trasladar\u00e1 al siguiente d\u00eda h\u00e1bil, a menos que por efectos del traslado, la fecha de vencimiento corresponda al siguiente mes, en cuyo caso no aplicar\u00e1 esta regla y la fecha de vencimiento deber\u00e1 adelantarse al \u00faltimo d\u00eda h\u00e1bil del mes de vencimiento.<\/p><p class=\"prose-text\" data-mrf-recirculation=\"Links article\">A continuaci\u00f3n la fecha que lo corresponde pagar seg\u00fan el noveno d\u00edgito del RUC:<\/p><table class=\"prose-table\"><tbody><tr><th>Noveno d\u00edgito del RUC<\/th><th>Fecha de vencimiento (plazo hasta)<\/th><\/tr><tr><td style=\"text-align: center;\">1<\/td><td style=\"text-align: center;\">10 de abril<\/td><\/tr><tr><td style=\"text-align: center;\">2<\/td><td style=\"text-align: center;\">12 de abril<\/td><\/tr><tr><td style=\"text-align: center;\">3<\/td><td style=\"text-align: center;\">14 de abril<\/td><\/tr><tr><td style=\"text-align: center;\">4<\/td><td style=\"text-align: center;\">16 de abril<\/td><\/tr><tr><td style=\"text-align: center;\">5<\/td><td style=\"text-align: center;\">18 de abril<\/td><\/tr><tr><td style=\"text-align: center;\">6<\/td><td style=\"text-align: center;\">20 de abril<\/td><\/tr><tr><td style=\"text-align: center;\">7<\/td><td style=\"text-align: center;\">22 de abril<\/td><\/tr><tr><td style=\"text-align: center;\">8<\/td><td style=\"text-align: center;\">24 de abril<\/td><\/tr><tr><td style=\"text-align: center;\">9<\/td><td style=\"text-align: center;\">26 de abril<\/td><\/tr><tr><td style=\"text-align: center;\">0<\/td><td style=\"text-align: center;\">28 de abril<\/td><\/tr><\/tbody><\/table><p class=\"prose-text\" data-mrf-recirculation=\"Links article\">La entidad tambi\u00e9n indica que los contribuyentes\u00a0especiales deber\u00e1n presentar sus declaraciones hasta el\u00a011 de abril.\u00a0Mientras que hasta el\u00a020 de abril\u00a0las instituciones del Estado y las empresas p\u00fablicas reguladas por la Ley Org\u00e1nica de Empresas P\u00fablicas.<\/p><p class=\"prose-text\" data-mrf-recirculation=\"Links article\">Por otro lado, se\u00f1ala que los contribuyentes que tengan su domicilio principal en la provincia de Gal\u00e1pagos podr\u00e1n presentar sus declaraciones hasta el 28 de abril.<\/p><p class=\"prose-text\" data-mrf-recirculation=\"Links article\">El SRI cuenta con una gu\u00eda para el llenado del formulario del (IR) de sociedades en la secci\u00f3n formularios e instructivos\/ Impuesto a la Renta Sociedades\/ Gu\u00eda para el contribuyente llenado del formulario de Impuesto a la Renta Sociedades, en el siguiente link:<a href=\"https:\/\/www.sri.gob.ec\/formularios-e-instructivos\" data-mrf-link=\"https:\/\/www.sri.gob.ec\/formularios-e-instructivos\" target=\"_blank\" rel=\"noopener\">\u00a0https:\/\/www.sri.gob.ec\/formularios-e-instructivos<\/a>.<\/p><p data-mrf-recirculation=\"Links article\">Para mayor informaci\u00f3n, los contribuyentes tambi\u00e9n pueden llamar al\u00a01700-774-774, o a la l\u00ednea fija 043 805 920 a escala nacional, de lunes a viernes, de 08:00 a 18:00. (I)<\/p><p data-mrf-recirculation=\"Links article\"><strong>Fuente: <a href=\"https:\/\/www.eluniverso.com\/\" target=\"_blank\" rel=\"noopener\">El Universo<\/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\" 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\" data-id=\"a9be424\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon 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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>SRI: Hasta cu\u00e1ndo se debe pagar el impuesto a la renta A partir del 10 de abril deber\u00e1n realizar declaraci\u00f3n y pago del impuesto a la renta todas las sociedades que pertenecen al r\u00e9gimen general y al Rimpe. Del\u00a010 al 28 de abril\u00a0deber\u00e1n realizar la declaraci\u00f3n y pago del impuesto a la renta (IR) del [&hellip;]<\/p>","protected":false},"author":4,"featured_media":37606,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","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":"set","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-37605","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\/37605","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=37605"}],"version-history":[{"count":4,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/37605\/revisions"}],"predecessor-version":[{"id":37611,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/37605\/revisions\/37611"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/37606"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=37605"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=37605"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=37605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}