{"id":4102,"date":"2024-08-21T16:09:18","date_gmt":"2024-08-21T16:09:18","guid":{"rendered":"https:\/\/www.bakertilly.ec\/es\/?p=4102"},"modified":"2024-08-21T16:10:46","modified_gmt":"2024-08-21T16:10:46","slug":"resoluciones-grandes-contribuyentes-pago-autoretencion-con-notas-de-credito-por-isd","status":"publish","type":"post","link":"https:\/\/www.bakertilly.ec\/es\/resoluciones-grandes-contribuyentes-pago-autoretencion-con-notas-de-credito-por-isd\/","title":{"rendered":"Resoluciones &#8211; Grandes Contribuyentes pago autorretenci\u00f3n con Notas de Cr\u00e9dito por ISD"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text text_lead=\u00bbyes\u00bb uncode_shortcode_id=\u00bb614823&#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=\"alignnone wp-image-4103 size-full\" title=\"REGLAMENTO-DEY-ACTIVIDADES-TURISTICAS Y FOMENTO DE EMPLEO\" src=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/08\/2024-08-21-Autoretenciones-de-Grandes-Contibuyentes-SW.jpg\" alt=\"\" width=\"800\" height=\"490\" srcset=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/08\/2024-08-21-Autoretenciones-de-Grandes-Contibuyentes-SW.jpg 800w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/08\/2024-08-21-Autoretenciones-de-Grandes-Contibuyentes-SW-300x184.jpg 300w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/08\/2024-08-21-Autoretenciones-de-Grandes-Contibuyentes-SW-768x470.jpg 768w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/08\/2024-08-21-Autoretenciones-de-Grandes-Contibuyentes-SW-350x214.jpg 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n<p class=\"x_MsoNormal\">Compartimos la <strong>Resoluci\u00f3n NAC-DGERCGC24-00000030<\/strong> publicada en el Suplemento del<strong> Registro Oficial 618 del 8 de agosto de 2024<\/strong>, el cual norma la opci\u00f3n de pago de autorretenciones de Grandes Contribuyentes mediante notas de cr\u00e9dito del ISD, adem\u00e1s se\u00f1ala principalmente lo siguiente:<\/p>\n<ul type=\"disc\">\n<li class=\"x_MsoListParagraph\">Sustituye el nombre del Formulario 115 por el Formulario de Pago Anticipado M\u00ednimo de Impuesto a la Renta y Autorretenciones de Grandes Contribuyentes\u201d<\/li>\n<\/ul>\n<ul type=\"disc\">\n<li class=\"x_MsoListParagraph\">La declaraci\u00f3n y pago de las autorretenciones de los Grandes Contribuyentes se lo realizar\u00e1 mediante el Formulario de Pago Anticipado M\u00ednimo de Impuesto a la Renta y Autorretenciones de Grandes Contribuyentes<\/li>\n<\/ul>\n<ul type=\"disc\">\n<li class=\"x_MsoListParagraph\">En los meses que no se generen ingresos sujetos a autorretenci\u00f3n la declaraci\u00f3n debe realizarse en cero.<\/li>\n<\/ul>\n<ul type=\"disc\">\n<li class=\"x_MsoListParagraph\">El formulario de Pago Anticipado M\u00ednimo de Impuesto a la Renta y Autorretenciones de Grandes Contribuyentes deber\u00e1 ser utilizado por los ingresos de julio 2024 a declararse en agosto 2024<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>&nbsp;<\/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;\"><\/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 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\/08\/20240808-SRO618-Grandes-Contribuyentes-pago-autorretencionesmediante-NC-ISD.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][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text text_lead=\u00bbyes\u00bb uncode_shortcode_id=\u00bb614823&#8243;] &nbsp; Compartimos la Resoluci\u00f3n NAC-DGERCGC24-00000030 publicada en el Suplemento del Registro Oficial 618 del 8 de agosto [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4103,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-4102","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\/4102","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=4102"}],"version-history":[{"count":0,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/posts\/4102\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/media\/4103"}],"wp:attachment":[{"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/media?parent=4102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/categories?post=4102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/tags?post=4102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}