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If TIO presents IT calculation (RIR tax) the filling of the field Concept must be compulsory.
The field IT Withh. Agent in Customer Register must be equal to S. |
Credit or Debit Notes, calculating IT Withholding
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http://www.sri.gov.ec/sri/potal/main.do?code=3&codeContent=3#anchor4
Calculation Method |
Calculation base for IT Withholding = Goods or Services Value – Discounts Rate = Rate entered in CCR table or the one entered in SFB table IT Withholding = Calculation Basis * Fee Example: Good sold: 800.00 Discounts: 10.00 Withholding calculation base: 790.00 Fee: 2% IR Withholding: 15.80 Invoice Total: 790.00 Trade note total: 774.20 (for inflow) Total withholding certificate: 15.80 * for the outflow the trade note value is 790.00 and the 15.80 will be written-off when the customer delivers the withholding certificate. To divide the invoice in installments, withholding value can be deducted in the first installment or apportioned among them all. Configure the field Tax Apport. Withheld with:
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On freight, insurance and accessory expenses, withholding value is calculated separately, which means, there is in withholding table a separate rate for each one of this item. By equatorial rule, they are entered as items/services in the invoice. |
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Withholding Certificate
Operations with suppliers usually generate certificates, which means, only in the inflows.
According to the Ecuadorian legislation, the taxpayer has 5 days to issue to the certificate, as of the invoice issue.
In the outflows, it is necessary to receive the certificate document, however, the customer also has 5 days to deliver the document. |
Certificates are controlled by the System and must be registered in order to generate a deduction bill of this financial certificate. The invoice is no longer pending on the certificate. So, each invoice presents a withholding certificate.
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