lunes, diciembre 09, 2019

OBLIGACIONES LEGALES - DICIEMBRE 2019


Estimados clientes y amigos,

Atentos a sus necesidades, ponemos en su conocimiento las principales obligaciones de carácter legal que corresponden al mes de diciembre de 2019.

LABORAL

DECIMA TERCERA REMUNERACIÓN:

Los trabajadores tienen derecho a que sus empleadores les paguen mensualmente, la parte proporcional a la doceava parte de las remuneraciones que perciban durante el año calendario.

Sin embargo, a petición del trabajador, este podrá recibir dicho valor de forma acumulada hasta el 24 de diciembre de cada año.[1] 


SOCIETARIO

PAGO SEGUNDA CUOTA DE CONTRIBUCIÓN A LA SUPERINTENDENCIA DE COMPAÑÍAS, VALORES Y SEGUROS.  Las compañías que han pagado por lo menos el cincuenta por ciento (50%) de la contribución hasta el 30 de septiembre, pagarán sin recargo la segunda cuota de contribución hasta el 31 de diciembre.[2]

LAS SOCIEDADES EXTRANJERAS ACCIONISTAS O SOCIAS DE COMPAÑÍAS ECUATORIANAS
Dichas sociedades deberán presentar a la compañía ecuatoriana, durante el mes de diciembre, una certificación extendida por la autoridad competente del país de origen en la que se acredite que la sociedad en cuestión se encuentra legalmente existente en dicho país, y una lista completa de todos sus socios, accionistas o miembros suscrita y certificada ante Notario Público. Estos documentos deberán estar apostillados o autenticados por Cónsul ecuatoriano.[3]


Atentamente,


Ab. Geovanna Puente
PUENTE & ASOCIADOS
Soluciones Jurídicas Para Personas Jurídicas


[1] Art. 111 Código del Trabajo.
[2] Art.9 Reglamento de determinación y recaudación de contribuciones societarias.
[3] Art. Innumerado posterior al Art. 221 Ley de Compañías.

lunes, noviembre 18, 2019

LEGAL BULLETIN OCTOBER 2019


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LEGISLATIVE FUNCTION

NATIONAL ASSEMBLY

The “Inter-American Convention against Racism, Racial Discrimination and related intolerance” is approved.

Source: Official Register Supplement 52 October 2, 2019.

MINISTRY OF PRODUCTION, FOREIGN TRADE, INVESTMENT AND FISHERIES

SUBSECRETARY OF QUALITY

The following regulations are repealed in their entirety:

·       RTE INEN 099 Ecuadorian Technical Regulation (Injection moulding machines)
·       RTE INEN 102 Ecuadorian Technical Regulation (Aggregate Sorting Machines)
·       RTE INEN 107 Ecuadorian Technical Regulation (Ethyl Alcohol)
·       First revision of the Ecuadorian Technical Regulations RTE INEN 114 (Speakers)

Source: Official Register 53 October 3, 2019.

The following regulations are repealed in their entirety:

·       RTE INEN 116 Ecuadorian Technical Regulations (Bakery ovens)
·       RTE INEN 120 Ecuadorian Technical Regulation (Pneumatic Tools)

Source: Official Register 56 October 8, 2019.

The following regulations are repealed in their entirety:

·       RTE INEN 130 Ecuadorian Technical Regulations (Ball and roller or needle bearings)
·       RTE INEN 140 Ecuadorian Technical Regulation (Flanged fittings for drinking water pipes).
·       RTE INEN 146 Ecuadorian Technical Regulation (Printing inks)
·       RTE INEN 163 Ecuadorian Technical Regulation (Candles and similar).

Source: Official Register 58 October 10, 2019.

The following rules are approved and formalized as volunteers:

·       Ecuadorian Technical Standard NTE INEN 1983 (Petroleum Products. Fuel Oil. Requirements)
·       Ecuadorian Technical Standard NTE INEN 2489 (Natural gas. Requirements)
·       Ecuadorian Technical Standard NTE INEN 2070 (Petroleum products. Jet a-1. Requirements).

Source: Official Register 60 October 15, 2019.

The following regulations are repealed in their entirety:

·       RTE INEN 164 Ecuadorian Technical Regulations (Waxes for floors and bitumen)
·       RTE INEN 175 Ecuadorian Technical Regulations (Pins)
·       RTE INEN 177 Ecuadorian Technical Regulation (Tapered Roller Bearing)

Source: Official Register 62 October 17, 2019.

The following regulations are repealed in their entirety:

·       RTE INEN 178 Ecuadorian Technical Regulation (Expandable anchor bolts for concrete)
·       RTE INEN 209 Ecuadorian Technical Regulation (Labelling of cell phone cases and similar products).

Source: Official Register 63 October 18, 2019.

Modification 3 of the Ecuadorian Technical Regulations RTE INEN 136 (1R) “Motorcycles” is approved and formalized as mandatory.

Source: Official Register 68 October 25, 2019

FOREING TRADE COMMITTEE

Resolution No. 020-2019 the National Customs Service of Ecuador is disposed of, lifting restrictions on the importation of products, by-products and derivatives of poultry origin from Germany, France, England, Spain, Italy, Africa and Egypt.

Source: Official Register 54 October 4, 2019.

SUPERINTENDENCE OF COMPANIES, SECURITIES AND INSURANCE

Resolution No. SCVS-INC-DNCDN-2019-0012 Regulation on dissolution, liquidation, cancellation and reactivation of national companies and revocation of the operating permit of branches of foreign companies. With its validity, resolutions No. SCVS-INC-DNCDN-2016-010 of September 21, 2016, published in the Official Supplement Register No. 868 of October 24, 2016; and, and No. SCVS-INC-DNCDN-2016-012 of November 23, 2016, published in the Official Register No. 913 of December 30, 2016, which dealt with said procedure.

Source: Official Register 63 October 18, 2019.

INTERNAL REVENUE SERVICE

Resolution No. NAC-DGERCGC19-00000046. In compliance with the constitutional guarantees of due process and the right to defence, the terms of all tax administrative processes and the statutes of limitation of the collection action are suspended; during the days 08. 09 and October 10, 2019.

Resolution No. NAC-DGERCGC19-00000047 The procedure and requirements for the return of the Currency Exit Tax (ISD) paid for commissions abroad for inbound tourism service are established.

Resolution No. NAC-DGERCGC19-00000049 Resolución No. NAC-DGERCGC19-00000049 The norms are issued to establish the adjustment factors in income tax determination processes originated in case of detriment of the taxable capacity of taxpayers, in processes of direct or presumptive determination through communications of differences and payment settlements.

Source: Official Register Supplement 69 de 28 de octubre de 2019 (1).


MINISTRY OF LABOR

The thirty-day extension from the effective date of this ministerial agreement is granted to all those employers who had:

·   New contracts have been made as of August of this year, so that they can register the information of the workers in the SUT.

·     An employment relationship has ended as of August of this year, so that they can prepare and record the settlement certificates and their proof of payment in the SUT.

Source: Official Register 71 October 30, 2019


Sincerely.

Puente & Asociados.


For PUENTE & ASOCIADOS Law Firm it will be a pleasure to attend all your queries and requirements, for which we ask you to communicate to the email or to the telephone numbers of our offices.

This document is informative, it does not constitute a legal opinion or criterion of Puente & Asociados, nor its members