{"id":39896,"date":"2025-08-21T16:12:00","date_gmt":"2025-08-21T21:12:00","guid":{"rendered":"https:\/\/acl.com.ec\/?p=39896"},"modified":"2025-08-21T16:32:59","modified_gmt":"2025-08-21T21:32:59","slug":"sri-reforma-proceso-de-anulacion-tributaria","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/sri-reforma-proceso-de-anulacion-tributaria\/","title":{"rendered":"SRI reforma proceso de anulaci\u00f3n tributaria"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39896\" class=\"elementor elementor-39896\" 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 habilita formulario de Impuesto a la Renta para personas naturales RIMPE<\/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>A partir del 1 de agosto de 2025, el Servicio de Rentas Internas (SRI) introdujo <a href=\"https:\/\/acl.com.ec\/en\/nuevo-requisito-para-acceder-al-bono-de-jubilacion-segu\/\">reformas clave mediante la Resoluci\u00f3n NAC-DGERCGC25-00000017, que modifica las condiciones para la anulaci\u00f3n de comprobantes electr\u00f3nicos emitidos por contribuyentes en Ecuador.<\/a> Esta medida actualiza y refuerza el marco normativo establecido en la Resoluci\u00f3n NAC-DGERCGC25-00000014, publicada en junio del mismo a\u00f1o.<\/p><p>Estas modificaciones no solo buscan fortalecer el control tributario y prevenir el uso indebido de los comprobantes electr\u00f3nicos, sino tambi\u00e9n brindar mayor claridad a los procesos administrativos, adapt\u00e1ndose a la realidad tecnol\u00f3gica y operativa del pa\u00eds.<\/p><h5><strong>Cambios clave que debes conocer<\/strong><\/h5><p>Estas son las principales reformas introducidas por el SRI:<\/p><p>Reducci\u00f3n del plazo para anulaci\u00f3n:<\/p><p>El plazo para anular comprobantes electr\u00f3nicos se reduce del d\u00eda 10 al d\u00eda 7 del mes siguiente a la fecha de emisi\u00f3n del comprobante.<\/p><h5><strong>Casos especiales de anulaci\u00f3n autom\u00e1tica:<\/strong><\/h5><p>Cuando el receptor conste como fallecido en el Registro Civil o sea un contribuyente extranjero identificado con pasaporte, la anulaci\u00f3n ser\u00e1 autom\u00e1tica al ingresar la solicitud en l\u00ednea, sin necesidad de aceptaci\u00f3n.<\/p><h5><strong>Limitaci\u00f3n en el uso de notas de cr\u00e9dito:<\/strong><\/h5><p>Se refuerza el uso correcto de las notas de cr\u00e9dito, limit\u00e1ndolas estrictamente a los casos definidos en el Reglamento de Comprobantes de Venta, Retenci\u00f3n y Documentos Complementarios. El SRI podr\u00e1 verificar su uso adecuado.<\/p><h5><strong>Anulaci\u00f3n de oficio por parte del SRI:<\/strong><\/h5><p>La Administraci\u00f3n Tributaria podr\u00e1 anular de oficio comprobantes emitidos a nombre de \u201cconsumidor final\u201d cuando se detecten irregularidades durante procesos de control tributario.<\/p><h5><strong>Aplicaci\u00f3n temporal de las nuevas normas:<\/strong><\/h5><ul><li aria-level=\"1\">Las disposiciones sobre plazos para anulaci\u00f3n se aplicar\u00e1n a los comprobantes emitidos a partir del 1 de agosto de 2025.<\/li><\/ul><ul><li aria-level=\"1\">Algunas normas espec\u00edficas, como las relacionadas con comprobantes de retenci\u00f3n en el exterior y fallecidos, entrar\u00e1n en vigencia el 1 de enero de 2026.<\/li><\/ul><h5><strong>\u00bfPor qu\u00e9 son relevantes estas reformas?<\/strong><\/h5><p>Estas reformas tienen como prop\u00f3sito garantizar la transparencia, integridad y trazabilidad de las operaciones comerciales que se respaldan mediante comprobantes electr\u00f3nicos. Con la creciente fiscalizaci\u00f3n electr\u00f3nica y el cruce de informaci\u00f3n con entidades financieras, el correcto manejo de los documentos tributarios se vuelve una obligaci\u00f3n estrat\u00e9gica para toda empresa formal.<\/p><p>Adem\u00e1s, las modificaciones aclaran escenarios espec\u00edficos que generan confusi\u00f3n o errores recurrentes, como las anulaciones de documentos con errores, notas de cr\u00e9dito emitidas fuera de contexto o comprobantes vinculados a personas fallecidas o extranjeras.<\/p><p>La implementaci\u00f3n de estas reformas exige a los contribuyentes y empresas estar al d\u00eda con sus procesos contables y tributarios, especialmente en lo relacionado con la facturaci\u00f3n electr\u00f3nica. La correcta aplicaci\u00f3n de las nuevas disposiciones evitar\u00e1 sanciones y fortalecer\u00e1 el cumplimiento fiscal.<\/p><p>El SRI contin\u00faa modernizando sus procedimientos para garantizar una mayor eficiencia recaudatoria, transparencia y control. Si eres emisor de comprobantes electr\u00f3nicos o est\u00e1s vinculado con la gesti\u00f3n contable de una empresa, aseg\u00farate de revisar y adaptar tus procesos conforme a esta nueva normativa.<\/p><p><strong style=\"font-size: 16px;\">Fuente: <a href=\"https:\/\/www.sri.gob.ec\/noticias7\" target=\"_blank\" rel=\"noopener\">Servicio de Rentas Internas<\/a><\/strong><\/p><div class=\"x9f619 x1n2onr6 x1ja2u2z x78zum5 xdt5ytf x2lah0s x193iq5w x1cy8zhl xyamay9\">\u00a0<\/div>\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\" 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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 habilita formulario de Impuesto a la Renta para personas naturales RIMPE A partir del 1 de agosto de 2025, el Servicio de Rentas Internas (SRI) introdujo reformas clave mediante la Resoluci\u00f3n NAC-DGERCGC25-00000017, que modifica las condiciones para la anulaci\u00f3n de comprobantes electr\u00f3nicos emitidos por contribuyentes en Ecuador. Esta medida actualiza y refuerza el marco [&hellip;]<\/p>","protected":false},"author":4,"featured_media":39897,"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-39896","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\/39896","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=39896"}],"version-history":[{"count":3,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39896\/revisions"}],"predecessor-version":[{"id":39901,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39896\/revisions\/39901"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/39897"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=39896"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=39896"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=39896"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}