Compartimos con ustedes el TIP´s 21-2012 que la empresa
socia FIDESFURó ha desarrollado, el cual trata sobre las obligaciones
empresariales y tributarias que deben observar las
sociedades y personas naturales, a partir o durante julio de 2012.
Todos los boletines de análisis emitidos por esta firma se encuentran a disposición de ustedes en la página web: www.fides.ec
Un extracto del boletin indica:
1.- Primera cuota del anticipo de impuesto a la renta: En la declaración de impuesto a la renta por el ejercicio 2011, presentada por los contribuyentes, personas naturales y sucesiones indivisas (en marzo de 2012) y sociedades (abril de 2012), se debió incluir el cálculo del anticipo de impuesto a la renta para el ejercicio 2012, determinado de la siguiente manera:
-Si la persona natural y sucesión indivisa no están obligadas a llevar contabilidad, debe determinar su anticipo en un monto equivalente al 50% del impuesto a la renta causado del ejercicio anterior, menos las retenciones en la fuente del impuesto a la renta que les hayan sido practicadas en el mismo ejercicio.
Una vez determinado el anticipo de impuesto a la renta, el valor liquidado se paga en dos cuotas idénticas, en julio y septiembre del ejercicio al cual apliquen.
-Si el contribuyente es sociedad o persona natural y sucesión indivisa obligada a llevar contabilidad, debe efectuar la suma matemática de los siguientes rubros:
![](data:image/png;base64,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)
Las sociedades recién constituidas, las inversiones nuevas reconocidas de acuerdo al Código Orgánico de la Producción, Comercio e Inversiones (COPCI), las personas naturales obligadas a llevar contabilidad y las sucesiones indivisas obligadas a llevar contabilidad que inicien actividades a partir de la entrada en vigencia del COPCI(R.O. No.351, de diciembre 29 de 2010), se encuentran exentas del pago del anticipo del impuesto a la renta, por los 5 años siguientes a aquel en que la sociedad inicie su actividad productiva y comercial.
BoletÃn Completo:
previsionesjulio.pdf
Todos los boletines de análisis emitidos por esta firma se encuentran a disposición de ustedes en la página web: www.fides.ec
Un extracto del boletin indica:
1.- Primera cuota del anticipo de impuesto a la renta: En la declaración de impuesto a la renta por el ejercicio 2011, presentada por los contribuyentes, personas naturales y sucesiones indivisas (en marzo de 2012) y sociedades (abril de 2012), se debió incluir el cálculo del anticipo de impuesto a la renta para el ejercicio 2012, determinado de la siguiente manera:
-Si la persona natural y sucesión indivisa no están obligadas a llevar contabilidad, debe determinar su anticipo en un monto equivalente al 50% del impuesto a la renta causado del ejercicio anterior, menos las retenciones en la fuente del impuesto a la renta que les hayan sido practicadas en el mismo ejercicio.
Una vez determinado el anticipo de impuesto a la renta, el valor liquidado se paga en dos cuotas idénticas, en julio y septiembre del ejercicio al cual apliquen.
-Si el contribuyente es sociedad o persona natural y sucesión indivisa obligada a llevar contabilidad, debe efectuar la suma matemática de los siguientes rubros:
Las sociedades recién constituidas, las inversiones nuevas reconocidas de acuerdo al Código Orgánico de la Producción, Comercio e Inversiones (COPCI), las personas naturales obligadas a llevar contabilidad y las sucesiones indivisas obligadas a llevar contabilidad que inicien actividades a partir de la entrada en vigencia del COPCI(R.O. No.351, de diciembre 29 de 2010), se encuentran exentas del pago del anticipo del impuesto a la renta, por los 5 años siguientes a aquel en que la sociedad inicie su actividad productiva y comercial.
BoletÃn Completo:
previsionesjulio.pdf
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