{"id":4058,"date":"2024-06-13T23:47:49","date_gmt":"2024-06-13T23:47:49","guid":{"rendered":"https:\/\/www.bakertilly.ec\/es\/?p=4058"},"modified":"2024-06-14T00:15:23","modified_gmt":"2024-06-14T00:15:23","slug":"sancion-por-no-entrega-o-transmision-tardia-de-comprobante-de-venta","status":"publish","type":"post","link":"https:\/\/www.bakertilly.ec\/es\/sancion-por-no-entrega-o-transmision-tardia-de-comprobante-de-venta\/","title":{"rendered":"Sanci\u00f3n por no entrega o transmisi\u00f3n tard\u00eda de Comprobante de venta"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text uncode_shortcode_id=\u00bb191046&#8243;]<\/p>\n<div class=\"vc_row wpb_row vc_row-fluid unva-dhav-dotted vc_custom_1641349081954 vc_row-has-fill vc_row-o-content-top vc_row-flex\">\n<div class=\"wpb_column vc_column_container text-default vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element vc_custom_1684600631607\">\n<div class=\"wpb_wrapper\">\n<p><em><strong><img decoding=\"async\" class=\"aligncenter wp-image-4059 size-full\" title=\"SRI - Sanci\u00f3n por No Entrega o Transmisi\u00f3n tard\u00eda de Comprobantes de Venta\" src=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/06\/sw-SANCION-NO-ENTREGA-COMPROBANTE-VENTA.jpg\" alt=\"SRI - Sanci\u00f3n por No Entrega o Transmisi\u00f3n tard\u00eda de Comprobantes de Venta\" width=\"800\" height=\"490\" srcset=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/06\/sw-SANCION-NO-ENTREGA-COMPROBANTE-VENTA.jpg 800w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/06\/sw-SANCION-NO-ENTREGA-COMPROBANTE-VENTA-300x184.jpg 300w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/06\/sw-SANCION-NO-ENTREGA-COMPROBANTE-VENTA-768x470.jpg 768w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/06\/sw-SANCION-NO-ENTREGA-COMPROBANTE-VENTA-350x214.jpg 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n<p><span lang=\"es-MX\">Compartimos la <strong>Resoluci\u00f3n <\/strong><\/span><span lang=\"ES-MX\"><strong>NAC-DGERCGC24-00000022<\/strong> (Publicado en Suplemento del Registro Oficial 575 de junio 10 de 2024) Emite las normas para la aplicaci\u00f3n de sanciones por la no entrega de comprobantes de venta y la no trasmisi\u00f3n al SRI, y que se\u00f1ala principalmente lo siguiente:<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span lang=\"ES-MX\">No entrega de comprobantes, y que incluye la entrega de:<\/span><\/strong><\/p>\n<ul type=\"disc\">\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\">Comprobantes f\u00edsicos caducados<\/span><\/li>\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\">Comprobantes electr\u00f3nicos sin que el sujeto pasivo est\u00e9 autorizado para emitirlo<\/span><\/li>\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\">Comprobantes electr\u00f3nicos con autorizaci\u00f3n perteneciente a otro contribuyente<\/span><\/li>\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\">Comprobantes electr\u00f3nicos no autorizados<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><span lang=\"ES-MX\">No transmitir el comprobante electr\u00f3nico al SRI en el plazo establecido <\/span><\/strong><span lang=\"ES-MX\">(<\/span><span lang=\"ES-MX\">72 horasde emitido<\/span><span lang=\"ES-MX\">)<\/span><strong><span lang=\"ES-MX\">, o que no hayan cumplido con validaciones t\u00e9cnicas establecidas por el SRI, o contemple informaci\u00f3n y valores que no correspondan a la transacci\u00f3n efectuada.<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<p><b><span lang=\"ES-MX\">Multas en Remuneraciones B\u00e1sicas Unificadas (US$ 460 en 2024)<\/span><\/b><span lang=\"ES-MX\">:<\/span><\/p>\n<div class=\"wpb_text_column wpb_content_element vc_custom_1684600631607\">\n<div class=\"wpb_wrapper\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul type=\"circle\">\n<li style=\"list-style-type: none;\"><img decoding=\"async\" class=\"aligncenter wp-image-4060 size-large\" src=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/06\/CUADRO-1024x576.jpg\" alt=\"Cuadro de multas por tipo de contribuyente\" width=\"840\" height=\"473\" srcset=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/06\/CUADRO-1024x576.jpg 1024w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/06\/CUADRO-300x169.jpg 300w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/06\/CUADRO-768x432.jpg 768w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/06\/CUADRO-350x197.jpg 350w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/06\/CUADRO.jpg 1112w\" sizes=\"(max-width: 840px) 100vw, 840px\" \/><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid unva-dhav-dotted\">\n<div class=\"wpb_column vc_column_container text-default vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"vc_row wpb_row vc_inner vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-8\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div><\/div>\n<div><\/div>\n<div class=\"vc_btn3-container wpb_animate_when_almost_visible wpb_slideInUp slideInUp vc_btn3-center vc_custom_1684601102247 wpb_start_animation animated\" style=\"text-align: center;\"><a class=\"vc_general vc_btn3 vc_btn3-size-md vc_btn3-shape-rounded vc_btn3-style-modern vc_btn3-color-pink\" title=\"\" href=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/06\/20240610-SRO-575-Sanciones-no-entrega-o-no-transmision-comprobantes-electronicos.pdf\" target=\"_blank\" rel=\"noopener\">Descarga la Resoluci\u00f3n<\/a><\/div>\n<div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_empty_space\"><\/div>\n<div class=\"vc_separator wpb_content_element vc_separator_align_center vc_sep_width_100 vc_sep_pos_align_center vc_separator_no_text vc_sep_color_grey\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid unva-dhav-dotted\">\n<div class=\"wpb_column vc_column_container text-default vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"vc_row wpb_row vc_inner vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-2\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\"><\/div>\n<\/div>\n<\/div>\n<div class=\"wpb_column vc_column_container vc_col-sm-8\">\n<div class=\"vc_column-inner\"><\/div>\n<\/div>\n<div class=\"wpb_column vc_column_container vc_col-sm-2\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][vc_column_text uncode_shortcode_id=\u00bb109985&#8243;]<\/p>\n<div class=\"vc_row wpb_row vc_row-fluid unva-dhav-dotted vc_custom_1641349081954 vc_row-has-fill vc_row-o-content-top vc_row-flex\">\n<div class=\"wpb_column vc_column_container text-default vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element vc_custom_1684600631607\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid unva-dhav-dotted\" style=\"text-align: center;\">\n<div class=\"wpb_column vc_column_container text-default vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"vc_row wpb_row vc_inner vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-8\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"vc_btn3-container wpb_animate_when_almost_visible wpb_slideInUp slideInUp vc_btn3-center vc_custom_1684601102247 wpb_start_animation animated\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text uncode_shortcode_id=\u00bb191046&#8243;] &nbsp; Compartimos la Resoluci\u00f3n NAC-DGERCGC24-00000022 (Publicado en Suplemento del Registro Oficial 575 de junio 10 de 2024) Emite [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4059,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-4058","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\/4058","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=4058"}],"version-history":[{"count":0,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/posts\/4058\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/media\/4059"}],"wp:attachment":[{"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/media?parent=4058"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/categories?post=4058"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/tags?post=4058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}