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Organic Law Of Remission Of Interests, Fines And Surcharges

Original Language Title: Ley Orgánica de Remisión de Intereses, Multas y Recargos

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PRESIDENCY OF THE REPUBLIC OF ECUADOR

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I   'U   $OH [LV  0HUD  *LOHU   LEGAL SECRETARY GENERAL.

ECUADOR REPUBLIC

NATIONAL ASSEMBLY

THE PLENO

CONSIDERING

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ORGANIC INTEREST REMISSION LAW, FINES AND SURCHARGES

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CHAPTER I

INTEREST REMISSION, FINES AND TAX SURCHARGES

NATIONALS ADMINISTERED BY THE INTERNAL REVENUE SERVICE

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Article 3.- /DV  GLVSRVLFLRQHV  GH  OD  SUHVHQWH  /H \  QR  VH  DSOLFDUiQ  D  ODV  REOLJDFLRQHV  GHWHUPLQDGDV  SRU  HO  VXMHWR  DFWLYR SRU WULEXWRV TXH VH KD\DQ UHWHQLGR D WHUFHURV 

        6XSOHPHQWR        5HJLVWUR   2 FDO #158; #3; #22; #3; #28; #16; #3#3; #3#3; #3;   GH #3; GH      ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ;  ; ; 

CHAPTER II

REFERRAL OF INTEREST, FINES AND SURCHARGES ON LOCAL TAXES ADMINISTERED BY GOVERNMENTS

DECENTRALIZED SELF-EMPLOYED.

Article 4.- 0HGLDQWH RUGHQDQ] D  ORV JRELHUQRV DXWyQRPRV  GHVFHQWUDOL] DGRV   GHQWUR  GH  ORV  SOD] RV   WpUPLQRV  \  FRQGLFLRQHV SUHYLVWRV HQ OD SUHVQWH  OH \  SRGUiQ FRQGRQDU  LQWHUHVHV   PXOWDV  \  UHFDUJRV  GHULYDGRV  GH  REOLJDFLRQHV  WULEXWDULDV  GH  VX  #3; RULJLQDGDV  HQ  OD  /H \  R  HQ  VXV  UHVSHFWLYDV  RUGHQDQ] DV   LQFOX\HQGR  D  VXV  HPSUHVDV  S ~ EOLFDV 

CHAPTER III

OF THE REFERRAL OF INTEREST, FINES, TRIAL COSTS AND SURCHARGES ON

CREDITS FROM THE NATIONAL DEVELOPMENT BANK.

Article 5.-Issuance of interest, fines, trial costs and surcharges.- 6H  GLVSRQH  OD  UHPLVLyQ  GH  LQWHUHVHV   PXOWDV  FRVWRV GH MXLFLR  \ UHFDUJRV SRU FUpGLWRV FX\R FDSLWDO  HV GH KDVWD 86 '     #19#3; #11;TXLQFH PLO GyODUHV GH ORV  (VWDGRV  8QLGRV GH 1RUWHDPpULFD RWRUJDGRV SRU HO  %DQFR 1DFLRQDO  GH ) RPHQWR 

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PROVISIONS GENERALS

GENERAL DISPOSITION: 1R  DSOLFDUi OD  UHPLVLyQ  HVWDEOHFLGD  HQ  HVWD /H \  SDUD  ODV  REOLJDFLRQHV  WULEXWDULDV  FX\R  YHQFLPLHQWR  VHD  D  SDUWLU  GHO  SULPHUR  GH  DEULO GH       

GENERAL CHOICE SECOND: 3DUD  GDU  FXPSOLPLHQWR  DO  DUWtFXOR     GH  OD  &RQVWLWXFLyQ  GH  OD  5HS ~ EOLFD   GHQWUR  GHO  WpUPLQR GH    GtDV  SRVWHULRUHV  D  OD  H [SLUDFLyQ GHO SOD] R  QDO HVWDEOHFLGR SRU HVWD OH \  HO 6HUYLFLR  GH  5HQWDV , QWHUQDV  QRWL FDUi DO , QVWLWXWR  (FXDWRULDQR  GH  6HJXULGDG 6RFLDO  \ DO 0LQLVWHULR GH 7UDEDMR  OD QyPLQD GH  ORV EHQH FLDULRV  FRQ  UHPLVLRQHV  VXSHULRUHV D  ORV  FLHQ PLO  GyODUHV   D  Q  GH  TXH  HVWDV  HQWLGDGHV  SXHGDQ  YHUL FDU  HO  FXPSOLPLHQWR  GH  ODV  REOLJDFLRQHV  FRUUHVSRQGLHQWHV  D  VXV  UHVSHFWLYDV FRPSHWHQFLDV 

GENERAL GENERAL THIRD: &RQVWLWX\H  UHTXLVLWR SUHYLR D OD UHHVWUXFWXUDFLyQ GH ODV GHXGDV FRQ HO 

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REFORMATTER PROVISIONS

FIRST REFORM DISPOSITION.- (Q  HO  SULPHU  DUWTFXOR  LQQXPHUDGR  GHO  FDStWXOR  "Tax Stability Incentive on Investment Contracts" GHO  &yGLJR 2UJiQLFR GH OD 3URGXFFLyQ   &RPHUFLR H , QYHUVLRQHV   HIHFW ~ HQVH ODV VLJXLHQWHV PRGL FDFLRQHV 

   (OLPtQHVH HO QXPHUDO   

   (Q HO QXPHUDO   UHHPSOiFHVH OD IUDVH "President of the Republic"SRU "Tax Policy Committee"

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SECOND REFORM PROVISION.- (Q  HO  WHUFHU  LQFLVR  GHO  DUWtFXOR      GH  OD  /H \  5HIRUPDWRULD  SDUD  OD  (TXLGDG 7ULEXWDULD GHO  (FXDGRU HOLPtQHVH  OD  IUDVH  ODV  LQVWLWXFLRQHV  GHO  VLVWHPD  QDQFLHUR  QDFLRQDO  \' \  VXVWLW ~ \DVH  HO  WH [WR  ³ 3RGUiQ EHQH FLDUVH  GH  OD  H [HQFLyQ  GHWHUPLQDGD  HQ  HVWH  LQFLVR   H [FOXVLYDPHQWH  DTXHOORV  FUpGLWRV  GHVWLQDGRV  D  ORV  VHJPHQWRV  TXH  VH  HVWDEOH] FDQ  SDUD  HO  HIHFWR   \  TXH  FXPSODQ  ORV  SOD] RV   FRQGLFLRQHV  \  RWURV  UHTXLVLWRV #3; SRU  HO  &RPLWp GH  3ROtWLFD  Tax. ' SRU HO VLJXLHQWH  " For GHO VLVWHPD institutions case  QDQFLHUR QDFLRQDO HV DSOLFDEOH HVWD H [HQFLyQ  FXDQGR ORV UHFXUVRV SURYHQJDQ GH LQVWLWXFLRQHV  QDQFLHUDV international or entities QR  QDQFLHUDV HVSHFLDOL] DGDV  \  FDOL FDGDV  SRU  ORV  HQWHV  GH  FRQWURO  FRUUHVSRQGLHQWHV  HQ  HO  (FXDGRU   TXH  RWRUJXHQ  QDQFLDPLHQWR   YtD  FUpGLWR  R  GHSyVLWR   \  TXH  VHDQ  GHVWLQDGRV  DO  QDQFLDPLHQWR  GH  housing, microcredit, or productive investments. The -XQWD  GH  3ROtWLFD  \  5HJXODFLyQ  0RQWDULD  \ ) LQDQFLHUD   in the scope of their competencies, you can determine by resolution the segments, SOD] RV  conditions \ UHTXLVLWRV DGLFLRQDOHV for effects of this H [HQFLyQ  The Committee Policy Tax SRGUiHVWDEOHFHU  UHTXLVLWRV  DGLFLRQDOHV SDUD VX DSOLFDFLyQ  3DUD SRGHU EHQH FLDUVH GH  HVWD H [HQFLyQ  the SOD] R of the credit or the repository, UHDOL] DGR by the institution QDQFLHUD LQWHUQDFLRQDO R OD HQWLGDG QR  QDQFLHUD HVSHFLDOL] DGD  QR SRGUiVHU LQIHULRU D XQ DxR '

TRANSIENT PROVISIONS:

TRANSIENT DISPOSITION FIRST.- + DVWD TXH  VH  FXPSOD  HO  SOD] R  GHWHUPLQDGR  HQ  OD  SUHVHQWH  /H \  SDUD  OD  UHHVWUXFWXUDFLyQ  GH  ODV  GHXGDV  ORV  SURFHVRV  FRDFWLYRV  LQLFLDGRV  SRU  HO  %DQFR  1DFLRQDO  GH ) RPHQWR   KDVWD  HO  PRQWR  GH 86 '        TXLQFH PLO  GyODUHV  GH  ORV  (VWDGRV  8QLGRV  GH  1RUWHDPpULFD  GH  FDSLWDO   VH  VXVSHQGHUiQ   /D  VXVSHQVLyQ DQRWDGD QR DIHFWDUi ORV SOD] RV GH SUHVFULSFLyQ  GH OD DFFLyQ GH FREUR 

CHOICE TRANSIENT SECOND.- /DV  RSHUDFLRQHV  GH  FUpGLWR  \ R  LQYHUVLyQ  UHDOL] DGDV  SRU  ODV  HQWLGDGHV  GHO  VHFWRU  QDQFLHUR  S ~ EOLFR   DFWLYDV  R  HQ  OLTXLGDFLyQ   HQ  IRUPD  GLUHFWD   R  D  WUDYpV  GH  QHJRFLRV  GXFLDULRV  R  FXDOTXLHU  RWUD  PRGDOLGDG   TXH  KD\DQ  SUR\HFWRV #3; GH  LQIUDHVWUXFWXUD  ItVLFD   TXH  VH  HQFXHQWUHQ YHQFLGDV R TXH KXELHUHQ VLGR SDUDOL] DGDV  \ QR  KD\DQ  FRQFOXLGR  DO     GH  DEULO  GH   #24; #15#3; SUHYLR  LQIRUPH  GH  OD  DXWRULGDG  FRUUHVSRQGLHQWH  GH  OD  HQWLGDG  QDQFLHUD  S ~ EOLFD  TXH HYLGHQFLH  ORV UHWUDVRV HQ HO FXPSOLPLHQWR GH 

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SANCTION AND ENACT

I   5$) $(/ &255 ($ '(/* $' 2  CONSTITUTIONAL PRESIDENT OF THE REPUBLIC.

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CERTIFICATION

(Q  PL  FDOLGDG  GH  6HFUHWDULD  *HQHUDO  GH  OD  $VDPEHD  1$FLRQDO   PH  SHUPLWR  CERTIFY TXH  OD  $VDPEHD  1DFLRQDO  GLVFXWLy \  DSUREy HO  "ORGANIC INTEREST REMISSION BILL, FINES AND SURCHARGES", HQ SULPHU GHEDWH HO    GH DEULO  GH        \ HQ VHJXQGR GHEDWH HO     \    GH DEULO GH  #20#24; #19;

4XLWR    #3; #3;GH      

I  DRA. LIBYA RIVAS ORDONEZ, 6HFUHWDÜLD  *HQHUDO 

Nro. MINEDUC-ME-2015 -00087-A

Augusto X. Espinosa A. EDUCATION MINISTER

Considering:

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