Boletines
2024-03-20
SRI issues a resolution on the application of remission of interest, fines and surcharges created by the Organic Law of Economic Efficiency.
- Through Resolution No. NAC-DGERCGC24-00000011 of March 19, 2024, the rules that regulate the application of the remission of interest, fines and surcharges derived from taxes whose administration and collection correspond to the Internal Revenue Service (SRI) were published. ), referral created by the Organic Law of Economic Efficiency.
Among its most important points, the Resolution:
It is confirmed that only those obligations and people indicated below may benefit from 100% of the remission:
Taxpayers who pay the entire capital until July 31, 2024.
It only applies to obligations generated until December 31, 2023, excluding income tax for fiscal year 2023.
It is clarified that even the obligations reflected in Tax Transaction Minutes that are pending payment may be eligible for the remission.
It is established that the following obligations, sanctions and values may not be subject to the Remission:
Tax obligations generated since January 1, 2024, as well as income tax obligations for fiscal year 2023.
Obligations collected and not administered by the Internal Revenue Service.
Tax obligations whose taxpayers are the President of the Republic, provincial and national assembly members, or their family members.
Tax obligations that do not contain a tax payable value.
Constant financial sanctions in sanctioning processes.
Values derived from control processes that seek the restitution of values returned improperly.
The conditions are established so that previous and partial payments can benefit from remission (depending on the moment in which the payment is made):
Previous and partial capital payments made before the publication of the law may be subject to remission, in accordance with the following rules:
If a prior and partial payment was made that covers the entire capital, (the remaining interest, fines and surcharges will be remitted).
If a previous and partial payment was made that does not cover the entire capital, the date on which the payments were made must be noted:
If they were made until December 19, 2023 (i.e., before the law came into effect) or after July 31, 2024, the payments will be charged in the following order: interest, tax and fines.
If they were made between December 20, 2023 and July 31, 2024, interest, fines and surcharges may be subject to remission, as long as the remaining capital is paid.
If previous or partial payments exceed the capital value, they may not be subject to refunds of excess payments.
Clarifying provisions are issued on coercive execution processes:
Taxpayers may benefit from the remission, even if the obligation is in a coercive execution process, as long as the entire capital is paid.
The payment of capital gives rise to the filing of the coercive process and the lifting of precautionary measures.
The remission even covers accessory surcharges, such as the costs of executing the coercive process.
The remission of vehicle taxes is regulated:
The SRI will apply ex officio the remission on the following taxes:
Annual motor vehicle ownership; Environmental tax on vehicle pollution; and 1% on the purchase and sale of used vehicles, provided that payment of the entire capital is verified.
The remission will only apply to obligations generated in accordance with the following rules:
The annual tax on the ownership of motor vehicles and the 1% tax on the purchase and sale of used vehicles will be applied to obligations generated until 2023.
The environmental tax on vehicle pollution will be applied to obligations generated until 2019.
Remission will not apply to partially paid obligations.
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