Pago Sujeto a Retencion En Aplicacion De La Norma LegalAdmin
iii. businesses which, in accordance with the decision adopted to that effect, are considered payment aggregators and/or online marketplaces for payments made as intermediaries to third parties and/or affiliated business establishments when they make transfers of taxable goods at a rate other than 0% VAT; and in payments received in respect of their own income, for transfers of property taxable at a rate other than 0 % of VAT, provided that they act as agents for withholding tax in accordance with the decision adopted for that purpose. Art. 10.- Information report.- Companies of the financial system and companies that issue credit and debit cards, for payments or credits to the accounts they make to payment aggregators and / or online marketplaces that are not subject to withholding tax and VAT, must nevertheless issue proof of electronic withholding and the amounts paid must be recorded as not subject to withholding. Article 6.- The withholding of income tax does not apply to payments or credits on accounts that constitute exempt income for those who receive them under the Law on Internal Tax Regulations. Withholding tax by credit or debit card companies, whether or not they are considered special taxpayers or withholding taxpayers, will also make payments they make for imported digital services on behalf of their customers to non-resident entities in Ecuador that have not registered with the IRS. Some employees are exempt from regulations requiring overtime pay, or both, minimum wage and overtime pay. The RSA requires that payment of wages owing be made on the regular pay day that covers that payment period. It is illegal to make deductions from wages for lack of money or goods, to purchase employer-required uniforms and for the cost of craft tools, if these deductions reduce the employee`s wages to a rate below the minimum rate required by the RSA or if they reduce the amount of overtime pay due under the RSA. (2) credit card issuers, whether or not they are special taxable persons or withholding taxpayers, in respect of VAT payments they make to their suppliers of goods, rights and services and to their affiliated establishments, except where the payment is made through an undertaking; considered as payment aggregators and/or online marketplaces, in accordance with the resolution of a general nature adopted to that effect. In this case, these companies are set up as withholding offices on their own income and on securities which they pay or credit to third parties and/or related commercial entities. It is not appropriate for financial system entities or credit or debit card companies to withhold payments at source from companies considered to be payment aggregators and/or online marketplaces.
In this case, these companies are constituted as withholding offices with respect to securities that represent their own income, as well as securities they pay to third parties and / or related business entities. Most U.S. income brackets that a foreign person receives are subject to a 30% U.S. tax. In general, the tax (withholding tax of non-resident foreigners (NRA)) is deducted from the salary paid to the foreign person. UNIFORM GENERAL PROVISION.- In the event that the SRI finds non-compliance with the formal obligations provided for by tax legislation and in this resolution, it may, in addition to the sanctions and responsibilities that this conduct entails, exclude from the exception established in this resolution, for which you must notify this exclusion to the subject concerned and indicate the violations, who caused it. Any entity subject to the RSA on March 31, 1990 that is no longer a member of the RSA due to proof of revised revenue of $500,000 will continue to comply with the overtime pay requirements and the provisions of the Act respecting the employment of minors and the invoicing of hours and wages. The RSA does not require payment of wages and does not provide a means of recovering regular or promised wages for the employee or commissions beyond those required by law. However, some states have laws that allow claims of this nature (and sometimes additional benefits) to be claimed.
The equal pay provisions of the FLSA prohibit pay differentials between men and women employed in the same establishment and performing work that requires the same skills, effort and responsibilities and is performed under similar working conditions. These provisions, along with other laws prohibiting discrimination in the workplace, are enforced by the Equal Employment Opportunity Commission (EEOC). For more information, call 1-800-669-4000 or www.eeoc.gov. An employer typically withholds taxes on its employees` paychecks and pays them to the IRS on their behalf. Salaries paid, as well as amounts withheld, are reported on Form W-2, Pay and Income Tax Return, which the employee receives at the end of the year. Although the FLSA sets ground rules for minimum wage and overtime pay and regulates the employment of minors, there are certain employment practices that the law does not regulate. 3.- Identification of payment aggregators and/or online marketplaces.- SRI informs taxpayers who meet the conditions set out in this Resolution to be considered payment aggregators and/or online marketplaces of compliance with these conditions and informs these subjects of the date from which they will benefit from the rules provided for in this Resolution. Employers with fewer than 50 employees are not subject to the RSA interruption period if compliance would amount to undue hardship. To determine whether compliance would constitute undue hardship, it is necessary to determine by considering the difficulty or cost of compliance for a particular contractor in relation to the size, financial resources, nature and structure of the contractor`s business. All employees who work for the employer within the scope of the Act, regardless of their place of work, are taken into account in determining whether the exemption can be applied. Art.
5.- Monthly regulation on the own revenues of payment aggregators and / or online marketplaces.- Payment aggregators and / or online marketplaces subject to the regulation provided for in this resolution must make a monthly statement with regard to payments or loans that represent their own income and are received by companies in the financial system, credit or debit card issuers and/or other payment aggregators. In this comparison, they will apply the corresponding withholding tax and VAT in the appropriate percentages in accordance with the applicable regulations. The RSA contains some exceptions to these basic rules. Some apply to specific companies and others to specific jobs. 4.- Percentages of withholding tax on acquisitions and payments made by the offices of withholding tax to taxable persons who are not considered as special taxable persons.- Provided for in art.