As of October 21 of this year, the deadlines for micro-entrepreneurs to file the 2% Income Tax corresponding to the first half of the year began to expire.
It is important to remember that this deadline was extended by a resolution issued by the SRI (Servicio de Rentas Internas – Internal Revenue Service) since initially, the return should have started last July.
How can I know which is my due date to declare?
If you are a micro-entrepreneur and belong to the RIM (Régimen Impositivo de Microempresas – Micro-enterprise Tax Regime), you must meet the following dates:
| Ninth digit of RUC (TIN) | Maximum due date |
| 1 | October 21st |
| 2 | October 21st |
| 3 | October 22nd |
| 4 | October 25th |
| 5 | October 25th |
| 6 | October 26th |
| 7 | October 27th |
| 8 | October 27th |
| 9 | October 29th |
| 0 | October 29th |
What if I did not file my return?
The SRI has indicated that the return filed after the dates specified will generate the corresponding fines and interest, according to the Tax Code.
In addition, remember that if the filing date falls on a day of mandatory rest, national, or local holidays, it will be transferred to the next working day.
Source: El Comercio 22/10/21