{"id":38038,"date":"2024-06-28T15:39:23","date_gmt":"2024-06-28T20:39:23","guid":{"rendered":"https:\/\/acl.com.ec\/?p=38038"},"modified":"2024-06-28T16:02:28","modified_gmt":"2024-06-28T21:02:28","slug":"nueva-circular-del-servicio-de-rentas-internas-sobre-la","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/nueva-circular-del-servicio-de-rentas-internas-sobre-la\/","title":{"rendered":"Nueva circular del Servicio de Rentas Internas sobre la Aceptaci\u00f3n Parcial y Pago de Obligaciones Tributarias"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"38038\" class=\"elementor elementor-38038\" 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\">Nueva Circular del Servicio de Rentas Internas sobre la Aceptaci\u00f3n Parcial y Pago de Obligaciones Tributarias<\/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 class=\"p1\">El <a href=\"https:\/\/acl.com.ec\/en\/sri-detecta-fraude-tributario-en-la-devolucion-de-ir\/\">Servicio de Rentas Internas (SRI)<\/a> ha emitido la Circular Nro. NAC-DGECCGC24-00000004, que establece nuevas disposiciones para la aceptaci\u00f3n parcial y pago de obligaciones tributarias.<\/p><p class=\"p1\">Esta circular, firmada por el Director General del SRI, el economista Dami\u00e1n Alberto Larco Guam\u00e1n, tiene como objetivo proporcionar un marco normativo claro y eficiente para los contribuyentes y asegurar el cumplimiento de las leyes tributarias.<\/p><h5 class=\"p3\"><b>An\u00e1lisis Jur\u00eddico \u2013 Normativo<\/b><\/h5><p class=\"p1\">La Circular se basa en diversos art\u00edculos de la Constituci\u00f3n de la Rep\u00fablica del Ecuador y el C\u00f3digo Tributario.<\/p><p class=\"p1\">A continuaci\u00f3n, se detallan los puntos m\u00e1s relevantes:<\/p><h5><b>Constituci\u00f3n de la Rep\u00fablica del Ecuador<\/b>:<\/h5><ul><li class=\"p5\"><b>Art\u00edculo 83<\/b>: Deberes y responsabilidades de los ciudadanos en relaci\u00f3n al cumplimiento de la ley y pago de tributos.<\/li><li class=\"p5\"><b style=\"font-style: inherit;\">Art\u00edculo 226<\/b><span style=\"font-size: 16px;\">: Competencias y facultades de las instituciones y servidores p\u00fablicos.<\/span><\/li><li class=\"p5\"><b style=\"font-style: inherit;\">Art\u00edculo 300<\/b><span style=\"font-size: 16px;\">: Principios que rigen el r\u00e9gimen tributario, como generalidad, progresividad, eficiencia, entre otros.<\/span><\/li><\/ul><h5 class=\"p4\"><b>C\u00f3digo Tributario<\/b>:<\/h5><ul><li class=\"p5\"><b>Art\u00edculo 15<\/b>: Definici\u00f3n de obligaci\u00f3n tributaria.<\/li><li class=\"p5\"><b style=\"font-style: inherit;\">Art\u00edculo 21<\/b><span style=\"font-size: 16px;\">: C\u00e1lculo de intereses por obligaciones no satisfechas en el tiempo establecido.<\/span><\/li><li class=\"p5\"><b style=\"font-style: inherit;\">Art\u00edculo 37<\/b><span style=\"font-size: 16px;\">: Modos de extinci\u00f3n de la obligaci\u00f3n tributaria, incluyendo la soluci\u00f3n o pago.<\/span><\/li><li class=\"p5\"><b style=\"font-style: inherit;\">Art\u00edculo 47<\/b><span style=\"font-size: 16px;\">: Reglas generales de imputaci\u00f3n de pagos.<\/span><\/li><li class=\"p5\"><b style=\"font-style: inherit;\">Art\u00edculo 49<\/b><span style=\"font-size: 16px;\">: Aceptaci\u00f3n parcial de la obligaci\u00f3n y su pago.<\/span><\/li><\/ul><h5 class=\"p3\"><b>Criterio de Aplicaci\u00f3n<\/b><\/h5><p class=\"p1\">La circular proporciona un criterio claro para la aplicaci\u00f3n de la normativa relacionada con la aceptaci\u00f3n parcial y pago de obligaciones tributarias. Los puntos destacados incluyen:<\/p><ol><li class=\"p6\"><b>Imputaci\u00f3n de Pagos<\/b>: La aceptaci\u00f3n parcial de la obligaci\u00f3n implica que los pagos se imputen conforme a la regla del art\u00edculo 47 del C\u00f3digo Tributario.<\/li><li class=\"p6\"><b style=\"font-style: inherit;\">Comunicaci\u00f3n de Pagos<\/b><span style=\"font-size: 16px;\">: Es necesario que el contribuyente comunique al SRI su intenci\u00f3n de imputar el pago a una parte espec\u00edfica de la deuda antes de que el acto administrativo o la sentencia sea firme.<\/span><\/li><li class=\"p6\"><b style=\"font-style: inherit;\">Acciones y Recursos<\/b><span style=\"font-size: 16px;\">: Los contribuyentes pueden interponer recursos contra los actos administrativos sin perjuicio de la aceptaci\u00f3n y pago parcial de la obligaci\u00f3n.<\/span><\/li><li class=\"p6\"><b style=\"font-style: inherit;\">Pagos Sin Comunicaci\u00f3n<\/b><span style=\"font-size: 16px;\">: Los pagos realizados sin comunicaci\u00f3n de aceptaci\u00f3n parcial se imputar\u00e1n a la obligaci\u00f3n total.<\/span><\/li><li class=\"p6\"><b style=\"font-style: inherit;\">Aplicaci\u00f3n de Remisi\u00f3n Tributaria<\/b><span style=\"font-size: 16px;\">: La aceptaci\u00f3n parcial de glosas es aplicable siempre que se pague el 100% del capital de las glosas aceptadas.<\/span><\/li><\/ol><h5 class=\"p3\"><b>Conclusi\u00f3n<\/b><\/h5><p class=\"p1\">Esta nueva circular del SRI busca mejorar la claridad y eficiencia en la administraci\u00f3n de obligaciones tributarias, facilitando a los contribuyentes el cumplimiento de sus deberes fiscales de manera parcial y progresiva.<\/p><p class=\"p1\">Para m\u00e1s detalles, pueden descargar la circular completa <a href=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2024\/06\/NAC-DGECCGC24-00000004.pdf\">aqu\u00ed<\/a>.<\/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 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 elementor-social-icon-whatsapp elementor-repeater-item-05d578a\" href=\"https:\/\/api.whatsapp.com\/send?phone=593997349372&#038;text=\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Whatsapp<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-whatsapp\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\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 elementor-social-icon-facebook elementor-repeater-item-1ccab11\" href=\"https:\/\/www.facebook.com\/ACLAUDITCO\/?epa=SEARCH_BOX\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-facebook\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\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 elementor-social-icon-linkedin elementor-repeater-item-1bd231e\" href=\"https:\/\/www.linkedin.com\/company\/acl-auditores-y-consultores-latam-ecuador\/?viewAsMember=true\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\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 elementor-social-icon-instagram elementor-repeater-item-ad68edc\" href=\"https:\/\/www.instagram.com\/acl_latam\/\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Instagram<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-instagram\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\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 elementor-social-icon-youtube elementor-repeater-item-11a0a69\" href=\"https:\/\/www.youtube.com\/channel\/UCZ-wHjiy6Ss3AwamBWk-HAA?view_as=subscriber\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Youtube<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-youtube\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\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-47809fa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"47809fa\" 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>Nueva Circular del Servicio de Rentas Internas sobre la Aceptaci\u00f3n Parcial y Pago de Obligaciones Tributarias El Servicio de Rentas Internas (SRI) ha emitido la Circular Nro. NAC-DGECCGC24-00000004, que establece nuevas disposiciones para la aceptaci\u00f3n parcial y pago de obligaciones tributarias. Esta circular, firmada por el Director General del SRI, el economista Dami\u00e1n Alberto Larco [&hellip;]<\/p>","protected":false},"author":4,"featured_media":38039,"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-38038","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\/38038","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=38038"}],"version-history":[{"count":4,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/38038\/revisions"}],"predecessor-version":[{"id":38044,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/38038\/revisions\/38044"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/38039"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=38038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=38038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=38038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}