Key Benefits:
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PRESIDENCY OF THE REPUBLIC OF ECUADOR
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ECUADOR REPUBLIC
NATIONAL ASSEMBLY
THE PLENO
CONSIDERING
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4XH HO DUWtFXOR GH OD &RQVWLWXFLyQ GH OD 5HS ~ EOLFD VHxDOD TXH HO VHFWRU QDQFLHUR S ~ EOLFR WHQGUiFRRR QDOLGDG OD SUHVWDFLyQ VXVWHQWDEOH H FLHQWH DFFHVLEOH \ HTXLWDWLYD GH VHUYLFLRV QDQFLHURV (O FUpGLWR TXH RWRUJXH VH RULHQWDUi GH PDQHUD SUHIHUHQWH D LQFUHPHQWDU OD SURGXFWLYLGDG \ FRPSHWLWLYLGDG GH ORV VHFWRUHV SURXFWLYRV TXH SHUPLWDQ DOFDQ] DU ORV REMHWLYRV GHO 3ODQ GH 'HVDUUROOR \ GH ORV JUXSRV PHQRV IDYRUHFLGRV D Q GH LPSXOVDU VX LQFOXVLyQ DFWLYD HQ OD HFRQRPTD
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ORGANIC INTEREST REMISSION LAW, FINES AND SURCHARGES
Article 1.- Object.-/D SUHVHQWH /H \ ULJH SDUD OD UHPLVLyQ GH LQWHUHVHV PXOWDV \ UHFDUJRV VREUH LPSXHVWRV QDFLRQDOHV DGPLQLVWUDGRV SRU HO #3;GH 5HQWDV , QWHUQDV WULEXWRV ORFDOHV DGPLQLVWUDGRV SRU ORV JRELHUQRV DXWyQRPRV GHVFHQWUDOL] DGRV \ FUpGLWRV GHO %DQFR 1DFLRQDO GH ) RPHQWR HQ ORV WpUPLQRV SUHYLVWRV HQ HVWD /H \
CHAPTER I
INTEREST REMISSION, FINES AND TAX SURCHARGES
NATIONALS ADMINISTERED BY THE INTERNAL REVENUE SERVICE
Article 2.-Issuance of interest, fines and surcharges.- 6H GLVSRQH OD UHPLVLyQ GH LQWHUHVHV PXOWDV \ UHFDUJRV GHULYDGRV GH REOLJDFLRQHV WULEXWDULDV \ VFDOHV LQWHUQDV FX\D DGPLQLVWUDFLyQ \ R UHFDXGDFLyQ OH FRUUHVSRQGH ~ QLFD \ GLUHFWDPHQWH DO 6HUYLFLR GH 5HQWDV , QWHUQDV FRQIRUPH OR VLJXLHQWH
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J 3RU HVWD ~ QLFD YH] #3#3; ORV FDVRV HQ TXH D OD IHFKD GH SXEOLFDFLyQ GH OD SUHVHQWH QRUPD KD\D WUDQVFXUULGR HO SOD] R \ FXPSOLGR ODV FRQGLFLRQHV HVWDEOHFLGDV HQ HO DUWtFXOR GHO &yGLJR 7ULEXWDULR ODV REOLJDFLRQHV WULEXWDULDV \ VFDOHV TXHGDUiQ H [WLQJXLGDV GH R FLR /R PLVPR DSOLFDUiSDUD ODV REOLJDFLRQHV QR WULEXWDULDV TXH KXELHUHQ VLGR HPLWLGDV SRU OD ([' LUHFFLyQ *HQHUDO GH 5HQWDV
&RUUHVSRQGHUi D OD 'LUHFFLyQ *HQHUDO GHO 6HUYLFLR GH 5HQWDV , QWHUQDV HPLWLU OD 5HVROXFLyQ R 5HVROXFLRQHV SHUWLQHQWHV SDUD KDFHU HIHFWLYD OD UHPLVLyQ TXH VH HVWDEOHFH HQ HVWD /H \
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
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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
%DQFR #3;GH ) RPHQWR TXH ORV GHXGRUHV EHQH FLDULRV FRQWUDWHQ XQ VHJXUR TXH FXEUD HO ULHVJR GHO SDJR
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
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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
6XSOHPHQWR 5HJLVWUR 2 FLDO 1 #22#3; #3; #3; #3; #3#3; #3; #3;GH #3; GH #20; #24; #3; ;
ODV REOLJDFLRQHV FRQWUDFWXDOHV GHO FUpGLWR R GH OD LQYHUVLyQ LPSXWDEOHV D OD DGPLQLVWUDFLyQ S ~ EOLFD FHQWUDO R DO VHFWRU QDQFLHUR S ~ EOLFR HQ HO SOD] R Pi [LPR GH FLHQWR RFKHQWD GtDV #3;D SDUWLU #3;GH #3;HVWD #3;QRUPD VHUiQ UHHVWUXFWXUDGDV UH QDQFLDGDV R UHDFWLYDGDV SRU ODV HQWLGDGHV QDQFLHUDV S ~ EOLFDV \ FRQWLQXDUiQ FRQ ORV GHVHPEROVRV QHFHVDULRV VHJ ~ Q HO FDVR FRQ HO SURSyVLWR GH JDUDQWL] DU OD FRQWLQXLGDG \ QDOL] DFLyQ GH GLFKRV SUR\HFWRV GH LQIUDHVWUXFWXUD (Q HVWDV UHHVWUXFWXUDFLRQHV R UH ¿QDQFLDPLHQWRV QR VHUiQ FRQVLGHUDGRVORVYDORUHV FRUUHVSRQGLHQWHV D LQWHUHVHV PXOWDV JDVWRV \ FRVWDV MXGLFLDOHV SRU HO WLHPSR GH DIHFWDFLyQ LPSXWDEOH D OD DGPLQLVWUDFLyQ S ~ EOLFD FHQWUDO R DO VHFWRU QDQFLHUR S ~ EOLFR (VWDV GLVSRVLFLRQHV UHVSHFWR GH ODV RSHUDFLRQHV GH FUpGLWR R LQYHUVLyQ YHQFLGDV R SDUDOL] DGDV VHUiQ DSOLFDEOHV LQFOXVR FXDQGR VX UHVXOWDGR VRODPHQWH PLQLPLFH SpUGLGDV SDUD HO (VWDGR SDUD OR FXDO VH SRGUiDMXVWDU R UHIRUPDU ORV LQVWUXPHQWRV FRQWUDFWXDOHV UHODFLRQDGRV FRQ ODV RSHUDFLRQHV PDWHULD GH HVWD GLVSRVLFLyQ
&RQ OD QDOLGDG GH IDFLOLWDU OD UHHVWUXFWXUD UH QDQFLDPLHQWR R UHDFWLYDFLyQ GH ODV RSHUDFLRQHV GH FUpGLWR R LQYHUVLyQ \ OD QDOL] DFLyQ GH ORV SUR\HFWRV ODV DFFLRQHV FRDFWLYDV TXH VH KXELHUHQ LQLFLDGR VH VXVSHQGHUiQ WHPSRUDOPHQWH DO LJXDO TXH ORV SOD] RV SDUD OD SUHVFULSFLyQ /D VXVSHQVLyQ GHO SURFHGLPLHQWR FRDFWLYR GH HMHFXFLyQ VH PDQWHQGUiPLHQWUDV ORV GHXGRUHV UHHVWUXFWXUDGRV R UH QDQFLDGRV SHUPDQH] FDQ DO GtD HQ HO SDJR GH VXV REOLJDFLRQHV
/D -XQWD GH 3ROtWLFD \ 5HJXODFLyQ 0RQHWDULD \ ) LQDQFLHUD FRQ HO YRWR XQiQLPH IDYRUDEOH GH VXV PLHPEURV UHJXODUiHO SURFHGLPLHQWR SDUD OD DSOLFDFLyQ GH ODV GLVSRVLFLRQHV DQWHV VHxDODGDV SXGLHQGR HVWDEOHFHU UHTXLVLWRV DGLFLRQDOHV GH VHU GHO FDVR
/RV RUJDQLVPRV GH FRQWURO FRUUHVSRQGLHQWHV YLJLODUiQ HO FXPSOLPLHQWR GH HVWDV GLVSRVLFLRQHV
FINAL DISPOSITION: /D SUHVHQWH /H \ HQWUDUi HQ YLJHQFLD D SDUWLU VX SXEOLFDFLyQ HQ HO 5HJLVWUR 2 FLDO
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I GABRIELA RIVADENEIRA BURBANO, 3UHVLGHQWD
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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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