{"id":37861,"date":"2024-05-27T15:07:16","date_gmt":"2024-05-27T20:07:16","guid":{"rendered":"https:\/\/acl.com.ec\/?p=37861"},"modified":"2024-05-27T15:32:27","modified_gmt":"2024-05-27T20:32:27","slug":"bancos-y-cooperativas-pagan-contribucion-temporal","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/bancos-y-cooperativas-pagan-contribucion-temporal\/","title":{"rendered":"Bancos y Cooperativas pagan contribuci\u00f3n temporal en mayo"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"37861\" class=\"elementor elementor-37861\" 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\">Bancos y Cooperativas pagan contribuci\u00f3n temporal en mayo<\/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>Hasta el 31 de mayo de 2024 se puede\u00a0<strong>declarar y pagar<\/strong> la Contribuci\u00f3n Temporal sobre las utilidades de los bancos y cooperativas de ahorro y cr\u00e9dito (CTB), establecida en la Ley Org\u00e1nica para enfrentar el Conflicto Armado Interno, la Crisis Social y Econ\u00f3mica.<\/p><p>Esta contribuci\u00f3n se aplica sobre la utilidad de los bancos y cooperativas de ahorro y cr\u00e9dito, residentes fiscales ecuatorianos, as\u00ed como las sucursales de bancos y cooperativas de ahorro y cr\u00e9dito extranjeros domiciliados en el Ecuador, que hubieren tenido una utilidad gravada durante el ejercicio fiscal 2023.<\/p><p>La CTB se debe pagar sobre el valor declarado en el casillero 836<\/p><ul><li>Utilidad gravable del Formulario de Impuesto a la Renta para Sociedades correspondiente al a\u00f1o 2023 o al valor determinado como utilidad gravada por el SRI del respectivo ejercicio, seg\u00fan corresponda. A continuaci\u00f3n, se detallan las tarifas de esta contribuci\u00f3n temporal:<\/li><\/ul><p><img decoding=\"async\" src=\"https:\/\/www.sri.gob.ec\/documents\/34937\/589682\/cuadro+n+mayo.jpg\" \/><\/p><p>Los bancos y cooperativas de ahorro y cr\u00e9dito deben declarar y pagar la CTB mediante el \u201cFormulario de Declaraci\u00f3n y Pago para Contribuciones Temporales por el Conflicto Armado Interno (2024 &#8211; 2025)\u201d c\u00f3digo 4190, disponible en el portal web institucional del Servicio de Rentas Internas, considerando las especificaciones contenidas en la gu\u00eda para el contribuyente publicada para el efecto en el mismo portal.<\/p><p>Conoce los detalles de la resoluci\u00f3n No. NAC-DGERCGC24-00000009 <a href=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2024\/05\/NAC-DGERCGC24-00000009.pdf\">aqu\u00ed<\/a> o visite <a href=\"https:\/\/www.sri.gob.ec\/web\/intersri\/home\" target=\"_blank\" rel=\"noopener\">www.sri.gob.ec<\/a><\/p><p>Para m\u00e1s informaci\u00f3n comunicarse al Centro de Atenci\u00f3n Telef\u00f3nica del SRI 1700-774-774.\u00a0<\/p><p><strong>Fuente: <a href=\"https:\/\/www.sri.gob.ec\/web\/intersri\/home\" target=\"_blank\" rel=\"noopener\">Servicio de Rentas Internas<\/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 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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>Bancos y Cooperativas pagan contribuci\u00f3n temporal en mayo Hasta el 31 de mayo de 2024 se puede\u00a0declarar y pagar la Contribuci\u00f3n Temporal sobre las utilidades de los bancos y cooperativas de ahorro y cr\u00e9dito (CTB), establecida en la Ley Org\u00e1nica para enfrentar el Conflicto Armado Interno, la Crisis Social y Econ\u00f3mica. Esta contribuci\u00f3n se aplica [&hellip;]<\/p>","protected":false},"author":4,"featured_media":37862,"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-37861","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\/37861","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=37861"}],"version-history":[{"count":5,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/37861\/revisions"}],"predecessor-version":[{"id":37870,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/37861\/revisions\/37870"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/37862"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=37861"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=37861"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=37861"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}