{"id":2898,"date":"2023-08-09T11:29:45","date_gmt":"2023-08-09T11:29:45","guid":{"rendered":"https:\/\/www.bakertilly.ec\/es\/?p=2898"},"modified":"2023-08-09T19:43:05","modified_gmt":"2023-08-09T19:43:05","slug":"circulares-tributarias-provisiones-para-el-pago-de-desahucio-y-pensiones-jubilares","status":"publish","type":"post","link":"https:\/\/www.bakertilly.ec\/es\/circulares-tributarias-provisiones-para-el-pago-de-desahucio-y-pensiones-jubilares\/","title":{"rendered":"Circulares SRI \u2013 Provisiones para el pago de desahucio y pensiones jubilares"},"content":{"rendered":"
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CIRCULAR No. NAC-DGECCGC23-00000006 del 25 de julio de 2023, pendiente de publicaci\u00f3n en el Registro Oficial<\/strong><\/em><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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NAC-DGECCGC23-00000006<\/strong><\/p>\n<\/div>\n<\/div>\n

Descargar Circular<\/a><\/div>\n
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Aclara que:<\/p>\n

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  • Provisiones por desahucio y jubilaci\u00f3n patronal deben ser consideradas como no deducible en el periodo que se registren, mismo que origina una diferencia temporaria y permite el reconocimiento de un activo por impuesto diferido<\/li>\n
  • Impuesto diferido podr\u00e1 ser utilizado en el momento del pago<\/li>\n
  • Reverso de provisiones tendr\u00e1n que ser consideradas como ingresos gravados o no sujetos de renta en la misma proporci\u00f3n en que hubiesen sido considerados como gastos deducibles o no<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

    CIRCULAR No. NAC-DGECCGC23-00000006 del 25 de julio de 2023, pendiente de publicaci\u00f3n en el Registro Oficial NAC-DGECCGC23-00000006 Descargar Circular Aclara […]<\/p>\n","protected":false},"author":7,"featured_media":2899,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-2898","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades-normativas"],"_links":{"self":[{"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/posts\/2898","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/comments?post=2898"}],"version-history":[{"count":0,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/posts\/2898\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/media\/2899"}],"wp:attachment":[{"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/media?parent=2898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/categories?post=2898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/tags?post=2898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}