Ecuador

Formulario 106 – Pago de deudas y Multas tributarias

Do you have debts and tax fines to pay? O Form 106 It is a type of documentation that allows the taxpayer to pay for these transactions. If you are not familiar with this tool and how to use it, read on for more information.

debts

Form 106

This type of document must be presented in physical form and fill each box with the requested information, either by typewriter or by hand, in capital letters. Remember that numerical values ​​must be written in cents.

  • Order number: assigned by SET. Leave it blank.
  • Reference date: write the RUC identifier, the check digit, the corporate name and the personal data of the taxpayer in the same way that they appear in the Tax Certificate.
  • Fiscal period: Indicate the fiscal year to which the declared information corresponds.
  • Economic activity: inform the code of the main economic activity it develops, data that can be consulted through the SET web portal.

Form 106

  1. Item 1: description of the determination of the real net profit for the year.
    • Total revenues earned from the sale of goods or services that are recorded in the Sales Book. VAT not included.
    • Total expenses obtained with the acquisition of goods or contracting of services that are registered in the Purchase Book. VAT not included.
    • Difference between income and expenses.
  1. Item 2: information on the determination of the presumed net income for the year.
    • Total revenues earned from the sale of goods or services that are recorded in the Sales Book. VAT included.
    • The amount is recorded, which results from the application of the 30% rate on the result.
  1. Item 3: description of the tax determination.
    • Lowest value between the first and the second item (two previous boxes).
    • The amount resulting from the 10% rate on the previous amount is recorded.

Form 106

  1. Item 4: final settlement information.
    • Value of the previous item.
    • Balance in favor of the taxpayer.
    • Value in favor of the taxpayer.
    • Payments made before the presentation of this sworn statement, and charged to the declared fiscal and tax period.

Form 106

If you want to download Form 106, click click here.

Form 106

What it is and what it is for

O Form 106 is a type of document generated by Internal Revenue Service (SRI) monitor the debts and tax penalties that the taxpayer carries and thus facilitate their payment.

it is main function aims to allow the taxpayer to pay tax debts and penalties that for whatever reason may be presented, therefore defining the payment date and the concept of the operation according to a pre-established table.

Instructions for completing it

  1. Boxes 100 indicate the exact date (month and year) of the tax debt.
  2. Table 200 lists the general data of the taxpayer, which include full names and surnames, the RUC and the address (city, main street and street number).steps to complete
  3. Spaces 301 and 302 identify the type of tax on the amount to be canceled, using the table on the cover of the form.steps to complete
  4. Fill in the field 303 in the case of debits that are in collection, according to the table next to the form.steps to complete
    steps to complete
  5. In space 304, enter the document number according to the number of the credit title, resolution or document to be paid.steps to complete
    steps to complete
  6. Field 305 is completed if there are payment facility agreements, identifying the number of the installment that corresponds to the payment made.
  7. In field 306, indicate the number of the canceled form.steps to complete
  8. In the 900 fields, identify the amount to be paid and the form of payment.steps to complete
  9. Slot 999 is the total result of the sum of boxes 905, 906 and 907.
  10. Boxes 916 to 919 record the resolution number.steps to complete
  11. 906 and 907 put the amount you will use as a form of payment.
  12. Fields 908 to 915 complete with the details of the credit notes.steps to complete

The form must be signed by the taxpayer and the accountant.

Payment of debts and tax fines at SRI

In the payment of debts and tax fines, the Internal Revenue Service (SRI) You have set the payment deadline and month, as well as the transaction concept, as shown below:

  • 1011, personal income, annual payment.
  • 1021, corporate income, annual payment.
  • 1031, withholding tax, monthly payment.
  • 1051, imported oil products, single payment.
  • 1053, trade in oil products, single payment.
  • 1061, capital, single payment.
  • 1,071, advance rent, monthly payment, from 7 to 9 of each month.
  • 1081, net worth, total amount.
  • 1088, income tax on income from inheritances, bequests and donations; single payment.
  • 1090, IPTU on vehicles (private or pleasure boats, airplanes, planes or helicopters that are not used for public transport), single payment.
  • 1091, vehicle ownership, one-off payment.
  • 2011, monthly VAT, monthly payment.
  • 2021, semiannual VAT, semiannual payment, from 06 to 12 of the referred month.
  • 3011, ICE – blond cigarettes, monthly payment.
  • 3021, ICE – black cigarettes, monthly payment.
  • 3031, ICE – alcohol, monthly payment.
  • 3041, ICE – beer, monthly payment.
  • 3051, ICE – soft drinks, monthly payment.
  • 3071, ICE – land transport vehicles, monthly payment.
  • 3081, ICE – airplanes, tricars, yachts, boats; paid monthly.
  • 3091, ICE – telecommunications and radioelectronics, monthly payment.
  • 4005, tax fines, single payment.
  • 4010, interest on tax arrears, single payment.
  • 4015, tax on internal vehicles, annual payment.
  • 4020, vehicle tax (national defense), single payment.
  • 4040, special tax on assets, annual payment.
  • 4045, default interest on securities, single payment.
  • 4065, other tax revenue, single payment.
  • 7100, capital circulation tax, single installment.
  • 8003, fines for VAT returns, single payment.
  • 8004, ICE filing fines, single payment.
  • 8005, fines for income tax return, single payment.
  • 8006, fines for not obtaining an ICE operating license, single payment.
  • 8010, consular fees, single payment.
  • 8.015, operating licenses, single payment.
  • 8,035, non-tax fines, single payment.
  • 8,036, fines for regulatory non-compliance, single payment.
  • 8,040, non-tax interest, single payment.
  • 8050, scope of accounts, single payment.
  • 8075, RUC fines, single payment.
  • 8140, unspecified / tax, one time payment.
  • 9010, protested checks, one-off payment.

Monthly payments and one-time payments are made from 1 to 12 of each month. The exceptions were noted above.

Tax calculator

tax calculator

The tax calculator is a tool presented by the Ecuadorian government, through the portal of the Internal Revenue Service (SRI), to determine the debt presented by the taxpayer.

If you want to consult the tax calculator, do click here.

Thanks to Form 106 taxpayers can pay debts and tax fines. This document must be presented physically and filled out mechanically or manually, placing the corresponding information in each of the boxes, as mentioned above.

In this way, the Internal Revenue Service (SRI) it can ensure, to a certain extent, the payment of these debts. Remember to do your duty as a citizen!

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Daniel Martínez
Daniel Martínez
Como recién graduado, me encantaría poder entrar a formar parte de una empresa en la que poder aplicar todos mis conocimientos y, al mismo tiempo, que me permita desarrollarme profesionalmente. Gracias a mi formación especializada, considero que puedo aportar valor y seguir desarrollándome profesionalmente en una compañía que coincida con mis valores y expectativas.

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