Document of great interest to the taxpayer
Answers to frequent questions Annex enter transactional information.
• If the taxpayer is self-printers Exporter or natural person not obliged to keep accounting records, you must register your own RUC as Accountant
• In Annex transactional reported since 2002, if applicable, but the retention rates of income are from 2003 onwards
· The fields of presumptive withholding tax and sales only occur.
• When you have a purchase transaction, and as a company did not realize the withholding of income tax, there is a case of assuming the retention and need to issue a withholding statement, that may not deliver this but you have delivered. Those would be the data you enter for Schedule Transactional
· The values \u200b\u200bthat made no restraint should be recorded under code 332 (other goods and services not subject to withholding).
• In the Shopping registration have three dates:
Issue Date: This is the date on which the voucher was issued. Ie if I make my Annex Transaction (AT) for the month of February 2006, I can have proof in February or even earlier date in January for example (assuming that issued me the last day of the month).
Record Date: This is the record date accounting, ie when the company actually recorded the proof that you previously issued. This is the date that will report the parameter for the period, and must be greater than or equal to the date of issuance of the sales. For example if I'm doing the AT in the month of February 2006, the date Registration will be from 1 February to 28 February 2006
withholding .- Issue Date: the date on which the withholding issued, whether or income tax. This date must be greater than or equal to the record, not necessarily the issue.
dates prior to this would be a correct example of the dates for the period February 2006.
• If I have one in withholding retentions which are two different code to generate the xml creates a single record for proof of purchase, not retention. the difference in codes is reported in the AIR, there you can enter all the codes you want, but the same proof of purchase.
• If I have an import which imports goods and services, I enter two records because you have an endorsement for goods and services you do not.
• In a transaction, records of purchases and sales tax is recorded and no withholding tax should specify how much is VAT Goods and Services regarding the transaction. For example, if there was special between retention. Selected at 0% retention rate, but if you identify the amount of goods and services tax.
· You can enter a single proof of invoices from different suppliers, this is correct, especially considering that in the case of special one voucher can be issued for various bills. The withholding is not a factor to be considered for duplication of records. If a taxpayer mistakenly entered the same withholding on different invoices from different suppliers, not the fault of the system but responsibility of the taxpayer who then would notify him for his inconsistency.
• The report on credit cards should be given for each RECAP. Recap so each has its withholding. As I imagine the company (Bank) is special taxpayer can understand that issue a withholding only several recaps. If so, the same proof would be replicated in several recaps but it is not error.
• In regard to financial performance, do not enter the system allows more than one voucher per customer. According to reports of tax control, in such cases we only report a withholding statement, the one with greater representation. The record tells us is accumulated retained rate of return for the month, indicating a total value of deposits, performance and value retained. If you have three vouchers if you can put the most represented, and if they are of equal value may drop any of them.
• In case of a credit or debit note must necessarily be linked to an invoice or document, for example if a n / with / d for a discount, you must be a previous bill. If you are interest, just about any bill received, on that interest because it is taking? Whether or not you want this n / w / d should be linked to a previous proof.
Andinatel • There are cases such as where the withholding of income taxes made them for what they are sales, not recorded in the month being billed, but the following month with the collection, in this case must be created a blank record referring to the original RUC and the withholding:
Example: Original Proof
without restraint. Month of January 2006
blank Proof
including detention. February of 2006, which is taxable base, base untaxed, Iva, Ice with value 0, only the base must be VAT on goods or services retained their respective value.
· Taxpayer asks: The case of Porta bills, he retains 1% of the subtotal invoice and apply the code 331 in this tax bill include Ice and immediate assistance, we're not considering holding code .
· Response: If they meet retention agent on the invoice correct code 331. Should enter the values \u200b\u200bof the tax base on what the income withholding. The values \u200b\u200bthat made no restraint should be recorded under code 332 (other goods and services not subject to withholding).
• As the process works and debit agreements as annexes will be entering. For example Empresaa TVCable XY hires and pays the service through Produbanco.
• As reported by the client (XY): In the record shop, enter the record of the purchase made TVCable as a supplier. Although not make deductions, will be entering the data that the bank gives you doing and the concept of using rent withholding 333 code DEBIT AGREEMENT OR REVENUES, filling only the tax base to identify the expense. Retention rate and value to zero withhold information.
• As reported by the supplier (TVCable): The sales record, enter the registration of the sale made XY customer identification, without deductions. As the bank is who enters withhold other records identifying the Bank, and only reports on the part of Withholding Income Tax code 333 using the DEBIT AGREEMENT OR REVENUES, reporting and retention values tax base made it. Ie entering ends two records: one of your client (Without deductions) and another by the withholding agent (bank) where only the withholding reports.
• As reported by the Bank (Produbanco): In the recording purchases, enter the cumulative record month as it was a purchase, with 00 code of not applicable (in the livelihood), and reports as well as the client, ie, the data of payment and deductions for accumulated a record of the full payment and deductions made to the service provider. On the retention of the concept of income used code 333 DEBIT AGREEMENT OR COLLECTION. • There are invoices
Hospitality Services, which includes 10% service charge we are not considering retention code.
According to the regulations regarding gratuities follows: Article 117 .- Base
taxable services .- In determining the tax base in the provision of services, it will be included in the total amount charged for the service . The legal tip, this is 10% of services rated hotels and restaurants will not be part of the tax base.
therefore tips are not part of the base and we would report in the Annex to register under the code 332 (other goods and services not subject to withholding).
· The invoices for reimbursement, no withholding is therefore not consider withholding code. In the case of purchases with code enter 41 (slip x refund) and support code 8 (reimbursement) and only report values \u200b\u200bto 0% and no deductions.
· The bills of Insurance and Reinsurance, will retain 0.1% of the value of the premium charged and applies the code 322, the rest of the securities included in taxes we are not considering holding code. Put in the taxable value of the premium (assuming it is 10% of the contract) and the holding is 1% of the value of the premium. Therefore, retaining complete 1 x thousand of the contract, but both in the declaration in the annex we enter the base value of the premium and 1% retention bonus.
· The Interbank short-term loans are those between the bank from which performance is generated according to the law among financial institutions should be 1% financial returns but in the annexes transactional used this code:
326 per interests and 1% commissions on transactions between the credit
inst.
financial system • A company makes a payment for travel expenses to your employee such settlement is entered in the annex settlement?
If you have hotel bills and transportation for example on behalf of the employee and not the company, there code in Table 3 of support indicating this type of transaction and should enter c / u of the bills, because they correspond to a purchase. Tolls delivered
sales notes so they can enter it without problem, the only difference is that when buying something as an end, that could only deduct costs and expenses, no tax credit serves to
Foreign
· Transactions - exports or foreign income
Fob value. Value of Proof .- In his case, in reporting the service outside the value VALUE is entered into evidence must be the same as the FOB value. In this group you enter data only if the receipt were a bill.
· Consultation by gap cutoff date
In some cases the seller does not accept the retention of VAT, due to problems related to court dates.
The seller issued and declared his bill during the current month (in the example below, the current month is the month of February), and the buyer has received and post the invoice issued by the seller, within one month (in the example then the next month is the month of March)
In the example above, then there would be inconsistencies between the annexes to the seller and buyer per month, which we consult we should report these inconsistencies in the annexes?
EXAMPLE SELLER BUYER
Sale Recorded Recorded February 28 March 3 Banks Shopping 10.740.00 10,000.00 Inventory Cred. Ret Fisc Fte 1% 100.00 1,200.00 VAT paid Cred. Ret Fisc Iva 30% Banks 360.00 10.740.00 10.000.00 Sales Ret Fte 1% 100.00 12% VAT charged 30% VAT 1.200.00 360.00 Ret currently exists inconsistency between taxpayers with bills that are issued by the seller for the last day of the month but that the buyer will come and counted the first days of next month.
In this case the date of the sale and therefore the bill would be February, but the retention issue, accounted for and cancel, dated March.
The seller will not accept that this withholding tax credit must report the withholding of VAT in its statement of February.
Answer:
The law gives the buyer 5 days to submit proof of Annex are requested retención.En 2 dates of issuance and registration, the system allows entering a voucher the previous month in DATE OF ISSUANCE, is that there would be no inconsistency.
The seller is obliged to receive proof of retention as it is within limits. Now if the seller wants the withholding statement is dated February suggest you send it by fax and to convey the physical bill as soon as possible.
If it can not deliver the withholding in the same month in the q sale you make, the system lets you enter eg my sale was in January, reported in January as sales without deductions. Retaining the place in February, the sale income again in February but only on the withholdings, identifying the client that the month we sold. In fact, the seller shall only use the tax credit in the month they give you proof retention.
· Performance Financial
Total deposit: Value placed on which to generate financial returns, which will be retention. Taxable
: refers to the value which will make retention. Ie the value of financial performance generated in the transaction.
is important to note that this part only applies to financial institutions who in his capacity as withholding agents in financial returns to the IRS must report details of the profits generated to its customers and the deductions that have applied as appropriate.
· The income received financial institutions from the collection of taxes is 0.50 cents. Rate 0% xq are regarded as financial services provided, and are reported as final consumer.
• When there is a note of credit and have been amended more than a document, usually happens in companies that handle thousands of transactions (thousands) in the year you enter a record of the note and just enter in the voucher amended proof more representative ... finally the values \u200b\u200bthat inform us each month in comments are netted.
• Each company manages a revolving fund or petty cash payments for purposes of the messenger transport or taxis daily. If they have proof that meets the requirements not enter the annex settlement.
• There are customers who pay with credit cards, then the invoice or bill of sale is issued to an individual (in general) and is paid by credit card and responsible for carrying out the withholding tax in CA credit card when we cancel a customer's bill. The establishment (company or individual required to keep accounting records) in this case I will report the sale to the customer with zero retention, and other record retention must be entered from the station.
• In Annex transactional enter two records that differ by the type of support when a part is the tax credit and another expense.
· The Funds and Trusts are also reported in annex settlement. Each company within the Fund Management and Trust, with its independent RUC report what each does, ie, purchases, sales, imports, exports, income, business and trusts as they perform or not those activities.
· The insurance issued abroad but the entire transaction is conducted by mail with no other document should enter it and backed the transaction, they must issue an invoice to the local level to support this sale and the income reported in exports or abroad. Cancelled
· Proof .- The proof is entered in the month canceled. X days if not paid and canceled, in the month which is void because the annexed report asks for proof of date of cancellation.
• In what is travel abroad (stay, food etc), when national expenditures have a livelihood called code 5: SETTLEMENT OF TRAVEL EXPENSES OF EMPLOYEES AND NO NAME OF THE COMPANY. As reported in foreign expenditure OR PAYMENTS TO FOREIGN IMPORTS.
source document: www.sri.gov.ec/download/ word / Consultas_Transaccional.doc
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