Advanced Income Tax Payment to Raise Funds for Health Sector Does Not Apply in Galápagos

El pago del anticipo al Impuesto a la Renta recaudará USD 300 millones para el sector de la salud

03 de septiembre de 2020

Quito, Ecuador. –  El presidente de la República Lenín Moreno firmó este 2 de septiembre de 2020 el Decreto Ejecutivo N° 1137, mediante el cual se dispone el pago anticipado del Impuesto a la Renta (IR) con cargo al ejercicio fiscal de 2020. El documento aplicará exclusivamente para cerca del 0.02% de contribuyentes, es decir 1.068 grandes contribuyentes de un universo de 5,5 millones, que no se vieron afectados por la pandemia y generaron utilidades durante estos meses.

La medida dispuesta por el Gobierno no es un nuevo impuesto, sino que es un pago anticipado del valor que estos contribuyentes debían pagar en el 2021. La decisión permitirá una recaudación aproximada de USD 300 millones, valor que se destinará para “cubrir los principales valores de pago al sector salud, así como a cubrir las principales necesidades sanitarias para la pandemia COVID-19”, según el Decreto.

Esto permitirá saldar las obligaciones pendientes con la Junta de Beneficencia, Solca, Cruz Roja, entre otros prestadores; la adquisición de medicamentos, dispositivos e insumos médicos; el mantenimiento preventivo de la maquinaria sanitaria de los establecimientos del Ministerio de Salud Pública (MSP); la adquisición de sangre, hemocomponentes y derivados; la contratación de mantenimiento preventivo, y otros gastos relacionados con ambulancias del MSP; entre otros rubros en salud.

Los contribuyentes que están obligados al pago anticipado son aquellos que obtengan ingresos gravados con impuesto a la renta, excepto los que tengan relación de dependencia; y quienes en el ejercicio fiscal 2019 hayan percibido ingresos brutos en un monto igual o superior a los USD 5 millones y que hayan obtenido utilidad de enero a julio del 2020. El Servicio de Rentas Internas (SRI) es la entidad a cargo de esta recaudación, que se deberá realizar hasta el 11 de septiembre del año en curso.

Mientras que, según el documento oficial, no estarán obligados al pago anticipado los sujetos pasivos que sean micro, pequeñas o medianas empresas; o cuya totalidad de ingresos respecto al ejercicio fiscal 2020 esté exenta de pago de impuesto a la renta de conformidad con la ley; o aquellos contribuyentes que tengan su domicilio tributario principal en Galápagos; o su actividad económica corresponde a la operación de líneas aéreas, a las actividades turísticas de alojamiento y/o comidas; al sector agrícola; a exportadores habituales de bienes, y a las actividades relacionadas con el sector acuícola.

El Gobierno Nacional toma decisiones responsables para garantizar la atención integral, oportuna y de calidad de salud en beneficio de los ecuatorianos. Asimismo, hace un llamado a todos los ciudadanos a unir esfuerzos para superar la crisis económica, social y sanitaria provocada a causa del COVID-19.

#JuntosEcuador


Press Bulletin reads:

The payment of the advance to the Income Tax will raise USD 300 million for the health sector

September 03, 2020

Quito, Ecuador. – The President of the Republic Lenín Moreno signed Executive Decree No. 1137 on September 2, 2020, which provides for the advance payment of Income Tax (IR) charged to fiscal year 2020. The document will apply exclusively for about 0.02% of taxpayers, that is, 1,068 large taxpayers out of a universe of 5.5 million, who were not affected by the pandemic and generated profits during these months.

The measure ordered by the Government is not a new tax, but rather an advance payment of the value that these taxpayers had to pay in 2021. The decision to request an approximate collection of USD 300 million, a value that will be used to “cover the main values payment to the health sector, as well as covering the main health needs for the COVID-19 pandemic, “according to the Decree.

This will allow to settle the pending obligations with the Board of Charity, Solca, Red Cross, among other providers; the acquisition of medicines, devices and medical supplies; preventive maintenance of the sanitary machinery of the establishments of the Ministry of Public Health (MSP); the acquisition of blood, blood components and derivatives; contracting preventive maintenance and other expenses related to ambulances from the MSP; among other areas in health.

Taxpayers who are required to pay in advance are those who obtained income which is taxed with income tax, except those with a dependency relationship; and those who in fiscal year 2019 have received gross income in an amount equal to or greater than USD 5 million and who have obtained a profit from January to July 2020. The Internal Revenue Service (SRI) is the entity in charge of this collection , which must be done until September 11 of the current year.

While, according to the official document, taxpayers who are micro, small or medium-sized companies will not be required to pay in advance; or whose total income with respect to fiscal year 2020 is exempt from payment of income tax in accordance with the law; or those taxpayers who have their main tax domicile in Galapagos; or its economic activity corresponds to the operation of airlines, to tourist activities of accommodation and / or meals; to the agricultural sector; to habitual exporters of goods, and to activities related to the aquaculture sector.

The National Government makes responsible decisions to guarantee comprehensive, timely and quality health care for the benefit of Ecuadorians. Likewise, it calls on all citizens to join forces to overcome the economic, social and health crisis caused by COVID-19.

🔴IMPORTANT🔴

⚠️ INCOME TAX ADVANCE DOES NOT APPLY IN GALÁPAGOS⚠️

Yesterday, Presidential Decree No. 1137 came into force, which provides for the advance payment of income tax. Thanks to the management of the Government Council of Galapagos and as part of the Reactivation Plan of the province, it was achieved that natural or legal persons with residence in Galapagos are exempt from this payment.

However:
1️⃣ Individuals and companies, including permanent establishments of non-resident foreign companies, are required to pay the income tax advance, charged to fiscal year 2020, that:

▫️ Obtain income taxed with income tax, except those from work in a dependency relationship.

▫️In fiscal year 2019, they have received gross income in an amount equal to or greater than USD $ 5 million.

Let’s recap: how does this benefit individuals whose income is less than $ 5 million? 🧐

Source: Government Council of Galapagos

Informing and sharing news on marine life, flora, fauna and conservation in the Galápagos Islands since 2017
© SOS Galápagos, 2020

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