Form 106 – Payment of debts and tax fines

5 minutos de lectura

Do you have debts and tax penalties to pay? He Form 106 It is a type of documentation that allows the taxpayer to settle the payment of such transactions. If you are unfamiliar with this tool and how to use it, keep reading for more information.

Form 106

This type of document must be submitted as a physical form and complete each of the boxes with the requested information, either typed or by hand, in capital letters. Remember that numerical values ​​must be written in cents.

  • Number of order: assigned by the SET. Leave blank.
  • Reference Data: Write the RUC identifier, the verification digit, the business name and the personal data of the taxpayer in the same way that they appear on the Tax ID.
  • Fiscal period: indicate the fiscal year where the declared information corresponds.
  • Economic activity: inform the code of the main economic activity that it develops, data that can be consulted through the web portal of the SET.

  1. Item 1: Description of the determination of the actual net income for the year.
    • Total income received from the sale of goods or provision of services that are registered in the Sales Book. VAT is not included.
    • Total expenses obtained for the purchase of goods or contracting of services that are registered in the Purchase Book. VAT is not included.
    • Difference between income and expenses.
  1. Item 2: information on the determination of the presumed net income for the year.

    • Total income received during the sale of goods or provision of services that are registered in the Sales Book. VAT is included.
    • The amount is recorded, which results from applying a rate of 30% on income.
  1. Item 3: description of the tax determination.
    • Less amount between the first and second items (two previous boxes).
    • The amount resulting from the 10% rate on the previous amount is recorded.

  1. Item 4: Final settlement information.
    • Amount from the previous item.
    • Balance in favor of the taxpayer.
    • Amount in favor of the taxpayer.
    • Payments made prior to the presentation of this affidavit, and charged to the Tax and fiscal period that is declared.

If you want to download Form 106, click click here.

What is it and what is it for

He Form 106 is a type of document raised by used the Internal Revenue Service (SRI) to keep track of the tax debts and fines that the taxpayer has and thus facilitate their payment.

His principal function it is to allow the taxpayer to pay debts and tax fines that could be presented for any reason, therefore it defines the payment date and the concept of the transaction according to a pre-established table.

Instructions to complete it

  1. Boxes 100 indicate the exact date (month and year) of the tax debt.
  2. Box 200 place the general data of the taxpayer, which includes full names and surnames, the RUC and the address (city, main street and street number).
  3. Spaces 301 and 302 identify the type of value tax to be paid, using the table on the front of the form.
  4. Field 303 complete in cases of debts that are in collection instances, according to the table found on the front of the form.
  5. In space 304, enter the document number according to the number of the title of credit, resolution or the document to be paid.
  6. Box 305 is filled out if there are payment facility agreements, identifying the installment number that corresponds to the payment made.
  7. In field 306 indicate the canceled form number.
  8. In the 900 fields, identify the amount to be paid and the method of payment.
  9. Space 999 consists of the total result of the sum of boxes 905, 906 and 907.
  10. Boxes 916 to 919 record the number of the resolution.
  11. 906 and 907 place the value that will be used as a form of payment.
  12. Fields 908 to 915 complete with the detail of the credit notes.

The form must be signed by the taxpayer and the accountant.

Payment of debts and tax fines in the SRI

In the payment of debts and tax fines, the Internal Revenue Service (SRI) You have established the period and month of the payment, as well as the concept of the transaction, as shown below:

  • 1011, income for natural persons, annual payment.
  • 1021, corporate income, annual payment.
  • 1031, withholdings, monthly payment.
  • 1051, imported petroleum derivatives, single payment.
  • 1053, commercialized oil derivatives, single payment.
  • 1061, capital, single payment.
  • 1071, advance rent, monthly payment, from 07-09 of each month.
  • 1081, net worth, lump sum.
  • 1088, income tax on income from inheritances, legacies and donations; single payment.
  • 1090, property tax on vehicles (gala or pleasure boats, privately owned airplanes, small planes or helicopters that are not used for public transportation), single payment.
  • 1091, possession of vehicles, single payment.
  • 2011, monthly VAT, monthly payment.
  • 2021, semi-annual VAT, semi-annual payment, from 06-12 of said month.
  • 3011, ICE – blonde cigarettes, paid monthly.
  • 3021, ICE – black cigarettes, paid monthly.
  • 3031, ICE – alcohol, paid monthly.
  • 3041, ICE – beer, paid monthly.
  • 3051, ICE – soft drinks, paid monthly.
  • 3071, ICE – ground transportation vehicles, monthly payment.
  • 3081, ICE – airplanes, tricars, yachts, ships; monthly payment.
  • 3091, ICE – telecommunications and radio electronics, monthly payment.
  • 4005, tax fines, single payment.
  • 4010, interest for tax arrears, single payment.
  • 4015, internal vehicle tax, annual payment.
  • 4020, vehicle tax (national defense), single payment.
  • 4040, special tax on assets, annual payment.
  • 4045, interest for default on titles, single payment.
  • 4065, other tax income, single payment.
  • 7100, capital circulation tax, single payment.
  • 8003, fines for VAT declarations, single payment.
  • 8004, ICE declaration fines, one-time payment.
  • 8005, income tax return fines, single payment.
  • 8006, fines for not obtaining an ICE operating license, single payment.
  • 8010, consular rights, single payment.
  • 8015, operating permits, single payment.
  • 8035, non-tax fines, single payment.
  • 8036, fines for regulatory failure, single payment.
  • 8040, non-tax interest, single payment.
  • 8050, scope of accounts, single payment.
  • 8075, RUC fines, single payment.
  • 8140, unspecified/tax, single payment.
  • 9010, protested checks, single payment.
Monthly payments and single payments are made from the 1-12 of each month. The exceptions were indicated above.

tax calculator

The tax calculator is a tool presented by the Ecuadorian government, through the web portal of the Internal Revenue Service (SRI), to determine the debt presented by the taxpayer.

If you want to consult the tax calculator, do click here.

Thanks to Form 106 taxpayers can carry out the payment of debts and tax fines. This document must be presented in physical form and completed either by typewriter or by hand, placing the corresponding information in each of the boxes, as previously stated.

In this way, the Internal Revenue Service (SRI) can ensure to some extent the payment of such debts. Remember to fulfill your duty as a citizen!

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