{"id":39158,"date":"2025-01-13T09:52:42","date_gmt":"2025-01-13T14:52:42","guid":{"rendered":"https:\/\/acl.com.ec\/?p=39158"},"modified":"2025-01-13T10:00:23","modified_gmt":"2025-01-13T15:00:23","slug":"contribuyentes-pueden-beneficiarse-del-plan-excepcional-de-pagos-de-impuestos-retenidos-o-percibidos","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/contribuyentes-pueden-beneficiarse-del-plan-excepcional-de-pagos-de-impuestos-retenidos-o-percibidos\/","title":{"rendered":"Contribuyentes pueden beneficiarse del plan excepcional de pagos de impuestos retenidos o percibidos"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39158\" class=\"elementor elementor-39158\" 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\">Contribuyentes pueden beneficiarse del plan excepcional de pagos de impuestos retenidos o percibidos<\/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__width-inherit 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<div class=\"container container-footer datawrapper-hvo5Q-1glppcz\"><p><span style=\"font-weight: 400;\">Hasta el 7 de febrero de 2025, pueden acceder al plan excepcional de pagos los contribuyentes que mantengan deudas de impuestos percibidos y retenidos, tales como <a href=\"https:\/\/acl.com.ec\/en\/se-amplia-el-plazo-para-declarar-el-iva-de-oct-y-nov\/\">IVA<\/a>, ICE y Retenciones en la Fuente, que se encuentren en mora o vencidas al 31 de octubre de 2024.<\/span><\/p><p><span style=\"font-weight: 400;\">Los interesados podr\u00e1n solicitar un plan excepcional de pagos de hasta doce (12) meses, para lo cual deber\u00e1n ingresar a www.sri.gob.ec, con su c\u00e9dula o RUC y clave, seleccionar la opci\u00f3n Deudas \/ Plan Excepcional de Pagos y seguir las instrucciones del sistema. El SRI notificar\u00e1 de manera electr\u00f3nica, en el buz\u00f3n de los contribuyentes, las respectivas resoluciones en atenci\u00f3n a las solicitudes presentadas.<\/span><\/p><p><span style=\"font-weight: 400;\">Cuando se otorgue el plan excepcional de pagos, se suspende el procedimiento de ejecuci\u00f3n coactiva, as\u00ed como los plazos de prescripci\u00f3n de la acci\u00f3n de cobro, respecto de obligaciones que se encuentren contempladas en el plan. Cabe resaltar que, el incumplimiento del pago de una cuota dar\u00e1 lugar a la terminaci\u00f3n inmediata del plan excepcional de pagos.<\/span><\/p><p><span style=\"font-weight: 400;\">Este beneficio se encuentra establecido en la Ley Org\u00e1nica para el Alivio Financiero y el Fortalecimiento de las Generaciones en el Ecuador. Adicionalmente, la <a href=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2025\/01\/NAC-DGERCGC25-000000001.pdf\">Resoluci\u00f3n Nro. NAC-DGERCGC25-000000001<\/a> establece las normas para su aplicaci\u00f3n.<\/span><\/p><\/div><p><strong>Fuente: <a href=\"https:\/\/www.sri.gob.ec\/\" 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\" 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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>Contribuyentes pueden beneficiarse del plan excepcional de pagos de impuestos retenidos o percibidos Hasta el 7 de febrero de 2025, pueden acceder al plan excepcional de pagos los contribuyentes que mantengan deudas de impuestos percibidos y retenidos, tales como IVA, ICE y Retenciones en la Fuente, que se encuentren en mora o vencidas al 31 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":39159,"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 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