The Internal Revenue Service has ample powers to request
information from taxpayers and controlling entities. The Tax Code,
however, provides that only the professional secrecy1
may be argued in the event of any SRI's requests for
information.
Ecuador's taxation framework gives the Tax Administration
the power to request information from all public sector entities,
corporations, private organizations, controlling bodies, financial
institutions and organizations belonging to the popular and
solidarity financial sector as well as from individuals in order
"to comply with its duties regarding tax
determination, collection and control"2. It
can be inferred, therefore, that the SRI is empowered to ask any
persons – with the exception of religious ministers and the
taxpayers' spouses or common-law spouses and relatives (in the
fourth degree of consanguinity and second degree of affinity).
