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# **Tributación 2do Bachillerato** Del 23 al 27 de septiembre del 2023 ## **Sabías que** La tarifa del Impuesto a la Renta se determina de acuerdo a una tabla para el caso de personas naturales. The table is modified each year, based on the Consumer Price Index in the urban area, issued by the N...

# **Tributación 2do Bachillerato** Del 23 al 27 de septiembre del 2023 ## **Sabías que** La tarifa del Impuesto a la Renta se determina de acuerdo a una tabla para el caso de personas naturales. The table is modified each year, based on the Consumer Price Index in the urban area, issued by the National Institute of Statistics and Censuses (INEC) and published in November, effective for the following year or fiscal year. # **Plazos para la declaración del IR** The deadlines for filing the tax return vary according to the ninth digit of the taxpayer's ID number or RUC: | Noveno dígito RUC/CÉDULA | Plazo para Personas Naturales | Plazo para Sociedades | |---|---|---| | 1 | 10 de marzo | 10 de abril | | 2 | 12 de marzo | 12 de abril | | 3 | 14 de marzo | 14 de abril | | 4 | 16 de marzo | 16 de abril | | 5 | 18 de marzo | 18 de abril | | 6 | 20 de marzo | 20 de abril | | 7 | 22 de marzo | 22 de abril | | 8 | 24 de marzo | 24 de abril | | 9 | 26 de marzo | 26 de abril | | 0 | 28 de marzo | 28 de abril | ## **Explicación:** * **Personas Naturales:** Taxpayers who are natural persons have a deadline between March 10 and March 28, according to the ninth digit of their RUC or ID number. * **Sociedades:** Companies, on the other hand, have a deadline between April 10 and April 28, according to the same criterion. For example, if the ninth digit of your RUC or ID number is 1, your deadline to file the tax return is March 10 if you are a natural person, and April 10 if you represent a company. # **Opinemos:** Why is it an obligation for taxpayers to pay taxes on their income?