Ecuador: Suspensión De Oficio De RUC

Last Updated: 9 October 2017
Article by Paz Horowitz

En el Suplemento del Registro Oficial Nº 80 del 15 de septiembre de 2017, se publicó la Resolución Nº NAC-DGERCGC17-00000467 emitida por el Servicio de Rentas Internas (SRI), a través de la cual se establecen las normas para la suspensión de oficio de la inscripción de los sujetos pasivos en el Registro Único de Contribuyentes (RUC).

Las siguientes respuestas buscan solventar las preguntas de nuestros clientes al respecto.

¿Cuáles son las causales de suspensión del RUC?

  • Cuando se verifique que el contribuyente no tiene ningún local comercial o actividad en la dirección que conste en el RUC
  • Cuando no se encuentre evidencia de la existencia real del sujeto pasivo.

¿Qué debe verificar el SRI?

  • Que el sujeto pasivo no registre actividad económica durante los 6 (seis) meses anteriores a la fecha de suspensión del RUC.
  • Que no se hubiese actualizado información en su registro dentro de los 6 (seis) meses anteriores a la suspensión del RUC.
  • Que el sujeto pasivo no tenga trámites pendientes de devolución de impuestos.
  • Que no existan solicitudes de autorización para emisión de comprobantes o que los documentos solicitados no estén vigentes.

¿Qué verificará el SRI si el sujeto pasivo es una sociedad?

  • Si la sociedad no registra empleados o si ésta no se encuentra registrada como patrono en el IESS.
  • Si la sociedad sí se encuentra registrada como patrono en el IESS, si se encuentra en mora del pago de las planillas durante el año anterior a la suspensión del RUC.
  • Si la sociedad no cuenta con activos registrados a su nombre, locales comerciales o cualquier otra información en registros públicos que pruebe la existencia de la sociedad durante el año anterior a la suspensión del RUC.

¿Qué verificará el SRI si el sujeto pasivo está inscrito en el RISE?

  • Que el sujeto pasivo tenga 6 o más cuotas pendientes de pago.
  • Que el sujeto pasivo no tenga comprobantes de venta vigentes por más de 6 (seis) meses.

¿Por cuánto tiempo será suspendido el RUC?

  • RUC se suspenderá hasta que el sujeto pasivo actualice la información y desvirtúe las causales por las cuales se suspendió el mismo.

* Bajo este Régimen simplificado, la suspensión del Registro Único de Contribuyentes conlleva la terminación de la sujeción al mismo.

¿Cómo podrá reiniciar sus actividades el sujeto pasivo?

  • Los sujetos pasivos que están obligados a llevar contabilidad deben actualizar su información en el sistema del SRI y reiniciar sus actividades.
  • Los sujetos pasivos registrados en el RISE deben registrar una cuenta para débito automático de sus obligaciones, obtener su clave de acceso al sistema del SRI, encontrarse al día en el cumplimiento de sus obligaciones tributarias, suscribir el Acuerdo de Responsabilidad y Uso de Medios Electrónicos, y cumplir los requisitos para sujetarse al régimen simplificado y no encontrarse inmersos en alguna causal de exclusión.

*El proceso de reactivación del RUC podrá ser realizado en cualquier oficina de atención al contribuyente del Servicio de Rentas Internas a nivel nacional.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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