{"id":39497,"date":"2025-05-05T10:57:33","date_gmt":"2025-05-05T15:57:33","guid":{"rendered":"https:\/\/acl.com.ec\/?p=39497"},"modified":"2025-05-05T12:36:57","modified_gmt":"2025-05-05T17:36:57","slug":"que-es-el-ict-y-que-debes-saber-sobre-su-actualizacion","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/que-es-el-ict-y-que-debes-saber-sobre-su-actualizacion\/","title":{"rendered":"\u00bfQu\u00e9 es el ICT y qu\u00e9 debes saber sobre sus nuevas actualizaciones?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39497\" class=\"elementor elementor-39497\" 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\">\u00bfQu\u00e9 es el ICT y qu\u00e9 debes saber sobre sus nuevas actualizaciones?<\/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<p class=\"p1\">El <a href=\"https:\/\/acl.com.ec\/en\/guia-completa-para-la-presentacion-del-ict\/\">Informe de Cumplimiento Tributario (ICT)<\/a> es un documento t\u00e9cnico que presenta la opini\u00f3n de un auditor externo sobre el cumplimiento de las obligaciones tributarias de un contribuyente durante un ejercicio fiscal determinado. Para ello, se elabora un conjunto de anexos definidos por la Administraci\u00f3n Tributaria.<\/p><h5><b>\u00bfQui\u00e9nes son los responsables?<\/b><\/h5><p class=\"p1\">La elaboraci\u00f3n del anexo de diferencias del ICT est\u00e1 a cargo de auditores externos calificados por organismos como la Superintendencia de Compa\u00f1\u00edas, de Bancos, de Econom\u00eda Popular y Solidaria, y la Contralor\u00eda General del Estado.<\/p><p class=\"p1\">Estos auditores deben haber realizado la auditor\u00eda de los estados financieros al 31 de diciembre del a\u00f1o fiscal correspondiente.<\/p><p class=\"p1\">La presentaci\u00f3n formal del tr\u00e1mite del ICT, sin embargo, es responsabilidad directa del contribuyente auditado, quien debe entregar el informe a trav\u00e9s del portal del SRI, cumpliendo con los requisitos establecidos.<\/p><h5><b>\u00bfQu\u00e9 incluye el ICT?<\/b><\/h5><p class=\"p1\">El informe est\u00e1 compuesto por varios documentos que deben presentarse tanto en formato PDF como en Excel, incluyendo:<\/p><ul><li>Anexos tributarios llenados por el contribuyente.<\/li><li>Informe de auditor\u00eda de estados financieros y sus notas.<\/li><li>Opini\u00f3n del auditor sobre el cumplimiento de las obligaciones tributarias.<\/li><li>Anexo de diferencias elaborado por el auditor externo.<\/li><\/ul><h5><b>Cambios importantes en los Anexos ICT 2024<\/b><\/h5><p class=\"p1\">Los Anexos han sido actualizados y ahora incorporan nuevas exigencias para los contribuyentes que est\u00e1n obligados a contratar auditor\u00eda externa.<\/p><p class=\"p1\">Entre las principales novedades se incluyen:<\/p><ol><li class=\"p1\"><span class=\"s1\"><b>Preguntas de perfilamiento:<\/b><\/span> buscan identificar el tipo de contribuyente, sector econ\u00f3mico, y operaciones relevantes para un an\u00e1lisis m\u00e1s preciso por parte del auditor.<\/li><li class=\"p1\"><span class=\"s1\"><b>Comparativa de ingresos:<\/b><\/span> ahora es obligatorio comparar los ingresos declarados en el formulario de impuesto a la renta, el IVA, la facturaci\u00f3n electr\u00f3nica y los registros contables. Si existen diferencias entre estas fuentes, el contribuyente debe justificar de forma clara esas variaciones.<\/li><li class=\"p1\"><span class=\"s1\"><b>Detalle de inventarios:<\/b><\/span> se exige especificar el c\u00f3digo de cada \u00edtem en inventario. Adem\u00e1s, se ha reestructurado la forma de presentar los l\u00edmites de costos y gastos deducibles, lo que implica mayor control sobre lo declarado.<\/li><li><p class=\"p1\"><span class=\"s1\"><b>Cuadros de beneficios tributarios:<\/b><\/span> se incluyen nuevos cuadros donde se debe detallar los incentivos fiscales o beneficios tributarios aplicados durante el a\u00f1o.<\/p><\/li><\/ol><h5><b>Presentaci\u00f3n y consideraciones adicionales<\/b><\/h5><p class=\"p1\">La entrega del ICT se realiza exclusivamente en l\u00ednea a trav\u00e9s del portal del SRI. El archivo debe llevar un nombre espec\u00edfico y tanto el representante legal como el contador deben certificar electr\u00f3nicamente la informaci\u00f3n cargada.<\/p><p class=\"p1\">Si los requisitos no se cumplen, el tr\u00e1mite ser\u00e1 rechazado y archivado por el SRI.<\/p><p class=\"p1\"><b>Descarga el anexo actualizado aqu\u00ed: <a href=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2025\/05\/Anexo-ICT-ejercicio-fiscal-2024.xlsx\">ICT 2024<\/a><\/b><\/p><p><strong>Fuente: <a href=\"https:\/\/www.sri.gob.ec\/ict#%C2%BFqu%C3%A9-es\" 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 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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>\u00bfQu\u00e9 es el ICT y qu\u00e9 debes saber sobre sus nuevas actualizaciones? El Informe de Cumplimiento Tributario (ICT) es un documento t\u00e9cnico que presenta la opini\u00f3n de un auditor externo sobre el cumplimiento de las obligaciones tributarias de un contribuyente durante un ejercicio fiscal determinado. Para ello, se elabora un conjunto de anexos definidos por [&hellip;]<\/p>","protected":false},"author":4,"featured_media":39498,"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":[14,23,22,20],"tags":[],"class_list":["post-39497","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","category-contabilidad","category-economia-finanzas","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39497","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=39497"}],"version-history":[{"count":8,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39497\/revisions"}],"predecessor-version":[{"id":39549,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39497\/revisions\/39549"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/39498"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=39497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=39497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=39497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}