SRI Form 105: Format, Filling and MORE

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The SRI form 105 It is a procedure authorized by the Internal Revenue Service. Clearly, it is provided to natural or legal persons who need to submit the Special Consumption Tax (ICE) declaration form, through the institutional website.

In this way, if you are a legal or natural person, you have the same right to request the Special Consumption Tax declaration form. If you do not have knowledge about ICE, We invite you to read this article!, we intend to inform you about what is and how is the filling of the SRI form 105.

SRI Form 105 Format

To begin with, the SRI form 105 format It is made up of a Microsoft Excel document. Clearly, it is a file that is downloaded automatically once the taxpayer clicks on the option in the form.

This file can be found through Google, and to be honest, it is nothing too complicated to do. Now, the Special Consumption Tax Declaration form consists of a page which is divided into small boxes.

Each division of the form corresponds to the fields that the taxpayer must complete with what the return requests. Among them, the identification of the applicant, the identification of the declaration, among other necessary information.

For its part, there are two additional tabs corresponding to the form. The first is called «Matrix», which refers to the Validation Matrix of the SRI Form 105. In this tab, a table with divisions is reflected where the field, the denomination, process, validation and observations regarding the form are mentioned.

Otherwise, the second tab is called «Table 1». In effect, it is an item that presents a reference list of national production, its codes, descriptions and specific rates.

Completion of SRI Form 105

To start with, the form can be filled out digitally or in legible handwriting (in ink). The original document and the photocopies thereof must not contain stains, erasures or amendments.

On the other hand, all values ​​must be reflected in absolute value. In other words, neither the minus sign «-» or parentheses «()» should be used for negative values. Regarding the use of the period «.», It should only be used to separate thousands. Similarly, the comma «,» will be used to separate decimals.

Remember that empty or unanswered fields must be nullified with a horizontal line. The first part of the form corresponds to the identification of the declaration. In this way, you must record the month and year of the period to which the return corresponds.

You must also indicate the business name, name, surname and denomination of the taxpayer. Then, the second part of the form corresponds to the tax identification data. Indeed, the taxpayer must register the code of the product that generates the tax.

Finally, the description of the product comes, where the taxpayer must register the product that generates the tax according to what is established in the tax base and the ICE to be paid. If you have doubts about how the Special Consumption Tax is calculated, you can enter the next link.

What is SRI Form 105 for?

As established above, the Internal Revenue Service is broadly related to tax administrative powers. In other words, it is a body that fulfills specific functions, including executing tax policies. Therefore, the importance and SRI form 105 it lies in the Declaration of Taxes on Special Consumption.

On the other hand, the products that tax Special Consumption Taxes are the following:

  • Cigarettes
  • Alcoholic beverages, including beer.
  • Tobacco and similar products.
  • Fizzy drinks
  • Perfumes
  • Casino, gambling hall and other gambling services.
  • Video game.
  • Firearms, sporting weapons and ammunition.
  • Motor vehicles.
  • Incandescent spotlights.
  • Planes, planes and helicopters.
  • Pay TV services.
  • Membership fees, affiliations, shares and the like of social clubs.

Likewise, the goods mentioned above are taxed on Special Consumption Taxes and they are divided into groups. Therefore, each of them has a certain percentage with respect to the rate.

For example, according to Chapter III of the ICE Law, in Group I are: cigarettes, tobacco products and the like. In this case, the cigarettes have a rate of 150%. While, beers, (also belonging to Group I), have a rate with a percentage of 30%.

Who should process it?

In general terms, the Internal Revenue Service (SRI) classifies as beneficiaries natural persons, either Ecuadorians or foreigners, who submit the Special Consumption Tax Declaration (ICE) form.

Indeed, SRI form 105 is addressed to the following people:

  • Legal or private or public persons.
  • Ecuadorian Natural Individuals.
  • Foreign natural persons.

In this way, the people who must process the SRI form 105They are the same individuals who must pay the Special Consumption Taxes. Therefore, the taxpayers are in charge of the declaration and payment of the ICE as established in the Law.

That is, the taxpayers responsible for paying the ICE are:

  • Natural persons and manufacturing associations of goods subject to this tax.
  • Taxpayers who import goods subject to said tax.
  • Taxpayers who provide taxed services.
  • Finally, commercial establishments, among them: companies and permanent establishments in Ecuador that sell products in bulk or less and that is reflected in the Single Taxpayers Registry with three (3) or more open establishments.

Requirements to Complete the Online Procedure

Although it is true, there are mandatory requirements to process the form through an online system. Do not worry!You will see that it is not too complicated.

In this way, the requirements to carry out the process of the SRI form 105 are as follows:

  • Applicant identification number.
  • Access code to online services.

Procedure to carry out the online procedure

  1. First, enter the Web page of the Internal Revenue Service.
  2. Access SRI online.
  3. Indicates the identification number and the corresponding password.
  4. Select the «declarations» option.
  5. Select the statement «preparation and submission of declarations».
  6. Click on «ICE Form».
  7. Complete the form in the correct way.
  8. Finally send the statement.

Internal Revenue Service (SRI)

The Internal Revenue Service is known as a public body that provides its services to resident citizens of the State of Ecuador. Its main objective is focused on collecting taxes from a taxpayer database.

Similarly, the Internal Revenue Service is also recognized by its acronym SRI. Likewise, said body was established under the foundation of the former General Revenue Directorate. On the other hand, the functions of the SRI are governed by legal grounds, including Law No. 41 corresponding to article 2.

SRI functions

  • Prepare studies of reforms to tax legislation.
  • Execute tax policies approved by the President of the Republic of Ecuador.
  • Carry out the collection and control of the internal taxes of the State.
  • Solve requests, claims and resources of the consultations that are proposed in accordance with the law.
  • Issue and cancel credit titles, credit notes and collection orders.
  • Impose sanctions in accordance with established laws.
  • Establish and maintain the national tax system.
  • Request taxpayers any type of information related to the determination of their tax obligations.

Declaration and Payment

With respect to the declaration and payment of Taxes on Special Consumption (ICE), the taxpayers will declare the tax of the operations that they execute monthly within the month following their completion.

In the case of credit sales with a term greater than one (1) month, a complementary month is decreed for payment. However, it must be under the following restrictions:

  1. The credit assigned to sales must be greater than one month. Therefore, the Special Consumption Tax must be generated in sales to credits of less than one month or otherwise, it cannot be deferred. In other words, it must be liquidated in a compulsory manner the following month.

In order to calculate the value of the ICE to settle in a given month, the taxpayer must take into account the following:

  1. The total value of the ICE caused in the period to be declared.
  2. The type of sale and payment conditions granted. This refers to the percentage of sales on credit and cash.
  3. The values, separated from the ICE, in cash and on credits of less than one month. And in addition to this, credit for more than one month.

What is SRI Form 105?

In short, the form 105 It is a form sent by the Internal Revenue Service. In turn, form 105 is known as the Special Consumption Tax (ICE). Now, the ICE is a tax levied on certain goods, which can be national or imported.

Similarly, it also taxes services. All of this appears specifically in article 82 of the Internal Tax Regime Law. On the other hand, in general terms, the purpose of Special Consumption Taxes is to restrict the consumption of goods that have high social costs and to tax consumption and goods that are considered luxury.

We hope we have helped you. Thanks for reading us!


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