We believe that the Ecuadorian government should implement a new formula allowing for the determination of payments in advance based on income produced, and not according to assets held by taxpayers.

Regulation NAC-DGERCGC20-00000020 issued by the Internal Revenue Service and published on March 20, 2020 in the Official Registry Special Edition 459...

El Municipio de Quito ha realizado procesos de determinación masivos por concepto de impuesto predial correspondiente al ejercicio fiscal 2020, contribución a favor del cuerpo de...

The SRI is legally able to gain access to all kinds of data, numbers and documents, provided that they are not protected by professional secrecy.

The Internal Revenue Service issued the Circular NAC-DGECCGC22-00000012 on December 19, 2022, to clarify the application over time of the deductibility limit applicable to expenses for royalties...

Cuando los tributos son anuales o mensuales, empiezan a regir desde el primero del mes siguiente.

"El proceso para registrarse como proveedor de servicios digitales no residente y para presentar las declaraciones de IVA debe ser regulado por la autoridad fiscal.

La Corte Constitucional mediante sentencia 110-21-IN/22 expedida el 28 de octubre de 2022 declaró la inconstitucionalidad parcial de la Ley Orgánica Para el Desarrollo Económico y Sostenibilidad...

Filing to submit those reports as mentioned above may also bring about sanctions ranging from fines to the closure of commercial establishments.

Mediante la Resolución No. NAC-DGERCGC20-00000020, publicada en el Registro Oficial Edición Especial 459 el 20 de marzo de 2020 y emitida....

The President of the Republic, issued the Executive Decrees 643, 644 and 645 on January 10, 2023, by which the reduction of the following taxes tariffs was ordered...

Regulation NAC-DGERCGC 20-00000004 issued by the Internal Revenue Service and published on January 29, 2020 in the Supplement of the Official Registry 131 establishes the procedure for filing the tax

The process for settling differences provided for in the Internal Tax Regime Law is a fast-track tax assessment that should only be activated when the conditions...

Resuelva derogar la Resolución No. NAC-DGERCGC17-00000345, publicada en el Primer Suplemento del Registro Oficial No. 31 de 7 de julio de 2017

The Central Bank is authorized to issue securities known as TBCs (by their Spanish acronym). The TBCs are delivered to contractors as payment for goods or services provided to the Ecuadorian State.

Nuevos sujetos pasivos obligados a emitir de manera electrónica comprobantes de venta, retención y documentos complementarios ...

Regulation NAC-DGERCGC20-00000030 issued by the Internal Revenue Service on April 22, 2020, amended Regulation NAC-DGERCGC14-00787 which establishes the income tax withholding percentages.

El Presidente de la República, mediante Decretos Ejecutivos 643, 644 y 645 emitidos el 10 de enero de 2023 ordenó la reducción de la tarifa de los siguiente impuestos...

Mediante Resolución NAC-DGERCGC20-00000011, publicada en el Suplemento del Registro Oficial 148 de 21 de febrero de 2020...

En virtud del estado de excepción dictado por el Presidente de la República, las siguientes autoridades tributarias, en ejercicio de sus competencias, han suspendido plazos y términos: