Regulation NAC-DGERCGC20-00000011 issued by the Internal Revenue
Service and published on February 21, 2020 in the Supplement to the
Official Registry 148, establishes the rules for applying the Tax
Regime for Microenterprises created by the Law of Simplification
and Tax Progressivity.
Microenterprises are those individuals or entities whose annual
income is equal to or less than US $ 300,000.00 and, that have 1 to
9 workers.
The Internal Revenue Service is able to include or exclude from
the especial regime, taxpayers who meet the conditions to qualify
as microenterprises. For this purpose, the Tax Authority is able to
update the taxpayer tax ID without prior notice and, it must
publish a microenterprises registry on its web page (https://www.sri.gob.ec/web/guest/catastros).
