Certificate of Special Taxpayers: Requirements, Steps and MORE

The Certificate of Special Taxpayers, It is a document of great importance for all those natural or legal citizens who wish to be part of the taxpayers. And, thus, carry out activities that the Tax Administration considers important.

For this reason, in the following article we explain: what are the necessary requirements to apply, the steps you must follow to obtain the certificate, who and where to have it, its function, the legal bases, and finally, its definition.

Requirements for the Certificate of Special Taxpayers

It is very common that, when requesting any type of certificate, agencies and institutions require a number of specific documents to start the process. Therefore, we will show what are the requirements to make the request.

It should be noted that there are several basic mandatory requirements for each taxpayer. In other words, the requirements for a natural person are different from the necessary requirements for a legal person.

Natural person.
  • Identification Card.
  • Voting Certificate.
  • Letter of Request, or, failing that, of Request.
Legal person.
  • Identity card of the respective legal representative.
  • Voting Certificate of the same.
  • Letter of Request, or, failing that, of Request.

Now then, we will show what are the alternative mandatory requirements to apply for this certificate. They are usually divided when they are made on different platforms, pay attention:

Through email.
  • Personal email address.
  • Digital signature.
  • Corresponding requirements for the face-to-face channel.
Through Quipux.
  • User on the platform.
  • Digital signature.
  • Corresponding requirements for the face-to-face channel.
Service title
  • First, the electronic signature.
  • Certificate application form. It must be signed electronically.
  • Corresponding requirements for the face-to-face channel.

It is important to mention that all these requirements also apply to legal entities. Only, for them, the documentation of the legal representative of the interested party will be required.

Likewise, there are three special requirements to apply for this certificate, and these are: the refugee card, the online authorization letter and, finally, a general or special power of attorney.

Steps to Follow to Obtain the Certificate of Special Taxpayers

After the explanation of the necessary requirements to start the request for this type of certificate, we continue with the steps. Therefore, at this point we explain the step by step of each one:

Through the Presencial Channel.
  • Attend the Attention Center of the Internal Revenue Service -SRI-.
  • Ask for a turn.
  • Expect the same.
  • Show up at the service window.
  • Deliver all the requirements and requested documents.
Through Email.
  • Have the digital signature.
  • Download the respective application for the electronic signature.
  • Fill in the application form.
  • Sign it.
  • Make all the requested requirements in PDF format.
  • Make the email adding the request and the requirements.
  • Send the mail according to the corresponding jurisdiction.
Through Quipux.
  • Request the creation of an account on this platform. In it you must add certain information, such as:
  1. Applicant’s full name and surname.
  2. Identification or Citizenship Card.
  3. Email address.
  4. Academic title, if you have it.
  5. Contact number, either landline or mobile.
  6. City where you reside.
  • Receive the corresponding password.
  • Enter the official website.
  • Add the identification number and password.
  • Make the request for the document.
  • Enter the requirements and respective annexes.
  • Send the request.
Service title
  • Enter the respective web platform.
  • Click on the section: Official Guide of Procedures.
  • Write down the name of the document you want to make.
  • Select the document.
  • Click on the option: Online procedure.
  • Add: identification number, email and phone number.
  • Accept the policies and terms of use.
  • Fill in the information on the identity card.
  • Verify the code sent in your personal email.
  • Add the same to the request.
  • Finally, fill in the form.

Who should take it out and where to do it?

With all this, it is very important to dedicate a part of the article to that particular aspect. Since, it is a fairly common question for all those Ecuadorian citizens who do not know who and where this certificate can be requested.

First of all, we must mention that this document is directed only to: legal persons – private, legal persons – public, natural person – Ecuadorian and, natural person – foreigner.

For this reason, the Internal Revenue Service -SRI- classifies as beneficiaries of this type of certificate all natural persons, either Ecuadorian or foreign, or legal persons, whether public or private.

Finally, for the person interested in this document to carry out the process, they must go in person at one of the offices in charge of SRI customer service.

Likewise, the customer service hours of these offices are from Monday to Friday. In the hours between 8:00 in the morning until 17:00 in the afternoon respectively.

But, in the event that you want to attend the headquarters of the Internal Revenue Service located in Galapago, the opening hours are different. It is open from 7:30 in the morning until 4:30 in the afternoon.

Therefore, if you wish to contact customer service by phone, you should call the number: 1700 774 774. Also, if you want to know more about the location of these offices, you can visit the official website.

What is the Special Taxpayers Certificate for?

With all this, it is convenient that you know the function and purpose of this certificate, since in many cases it is not usually given the importance it deserves. For this reason, we will explain to you what this type of certificate is for.

First of all, this document is a valuable observation tool of the Internal Revenue Service -SRI-. Because through this commercial movement, the tax behavior of those who carry out transactions with it is monitored.

Similarly, special taxpayers must comply with established rules to comply with their formal duties and, also, the payment of their taxes. Like, for example, the following:

  • Mainly, expose and pay taxes through the Internet.
  • Withhold the Value Added Tax and Income Tax.
  • Show the following tax annexes:
  • Transactional.
  • Dependency relationship.
  • Tax on Special Consumption.
  • Transfer Prices.
  • Among others.

In the same way, we must mention that, to start the request for this document or certificate and finally obtain it, it is not necessary to make any type of monetary cancellation. That is, it is totally free.

However, it is very important that every citizen who wishes to apply for this type of specific certificate complies with each of the requested requirements. In addition, the interested party must continue with the step by step.

Legal base

Meanwhile, the legal bases of this certificate or document stipulate certain parameters. They are contained in Title VI of the Regulations for the application of the Internal Tax Regime Law.

In addition, the qualification of the withholding agents, the Internal Revenue Service -SRI- examines, among others, different parameters with respect to the last two fiscal years, these are:

  • Amount of the respective assets.
  • Volume or quantity and relevance and importance of each of the transactions.
  • Participation in the corresponding tax collection.

In this way, and to complete this point, the legal bases that clearly and precisely inform everything related to this type of specific certificate, correspond to the following laws and regulations:

  1. Law of the Single Registry of Taxpayers
  2. Regulation to the Law of the Single Registry of Taxpayers
  3. Resolution No. NAC-DGERCGC17-00000467 SRO 80 of 09-15-2017.
  4. Resolution No. NAC-DGERCGC17-00000587 SRO 142 of 12-18-2017.
  5. Resolution No. NAC-DGERCGC16-00000449 2SR.O. 873 of 10-31-2016.
  6. Resolution No. NAC-DGERCGC16-00000509 2S.RO 912 of 12-29-2016.
  7. Resolution No. NAC-DGERCGC19-00000039 SRO 25 of 08-26-2019.

What is the Certificate of Special Taxpayers?

We finish this article by offering a brief definition about this certificate. Well, it is nothing more than a document issued by the Internal Revenue Service that authorizes natural or legal persons to obtain it.

In this way, applicants must present a series of documents and specific requirements in the different customer service channels. They are enabled throughout the national territory.

In addition, this document or certificate is delivered according to the quantity and volume of all economic activities carried out by the citizen interested in requesting and obtaining said document.

Likewise, the Internal Revenue Service -SRI-, classifies as suitable to request or initiate this process all those natural persons, whether Ecuadorian or foreign. Likewise, to legal persons, either public or private.

With all this, we must emphasize that there are a series of requirements that the interested party must meet when wanting to make the request for this type of specific certificate. They were explained previously.

In the same way, you must take into account that, when complying with each of the requirements and documents requested by this entity, you have to follow a series of determined steps to finally obtain it.

Likewise, in order to start this procedure, you must go in person at one of the offices of the Internal Revenue Service that is near the area where you reside at the time.

To end our writing, we invite you to help us share the informationn.

See you soon!

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