ArticleIncome Tax Chart UpdateThe Internal Revenue Service issued the Regulation NAC-DGERCGC22-00000058 on December 27, 2022, by which it updated the ranges of the income tax charts as follows...EcuadorTaxCorralRosales
ArticleActualizaciones Tributarias AbrilCompetencia para aprobar el pago de los Comprobantes Únicos de Registro (CUR).EcuadorTaxDentons Paz Horowitz
ArticleBill For Tax incentivesOn August 9, 2016, the President sent to the National Assembly, the 'Draft Organic Law of Tax Incentives for various productive sectors' as "urgent in economic matters".EcuadorTaxApolo Abogados Desde
ArticleReporting Request Declared UnconstitutionalThe Constitutional Court issued the ruling 44-16-IN/22 by which it declared the second paragraph of the Third Reformatory Provision of the Law of Solidarity and Citizen Co-responsibility...EcuadorTaxCorralRosales
ArticleActualización tabla de impuesto a la rentaEl Servicio de Rentas Internas, mediante Resolución NAC-DGERCGC22-00000058 emitida el 27 de diciembre de 2022, actualizó los rangos de las tablas para liquidar el impuesto a la renta de la siguiente forma...EcuadorTaxCorralRosales
ArticleExtension Of Deadlines To Comply With Tax ObligationsThrough Regulation NAC-DGERCGC22-00000033 issued by the General Director of the Internal Revenue Service, the deadlines for complying with the tax obligations related to VAT...EcuadorTaxCorralRosales
ArticleNew Income Tax Return Form 101 In EcuadorThe boxes are named in keeping with the nomenclature used by the IFIS for different groups of accounts. EcuadorTaxPerez Bustamante Ponce
ArticleAmpliación De Plazos Para Cumplir Obligaciones Con El SRIMediante Resolución NAC-DGERCGC22-00000033 emitida por el Director General del Servicio de Rentas Internas, se amplían los plazos para el cumplimiento de las obligaciones tributarias relacionadas...EcuadorTaxCorralRosales
ArticleExtension Of Deadlines For The Filing Of Tax ObligationsBy Regulation NAC-DGERCGC23-00000008 issued on March 13, 2023, the General Director of the Internal Revenue Service extended the deadlines for the filing of the following obligations...EcuadorTaxCorralRosales
ArticleTax Benefits For Ecuadorian Areas Affected By EarthquakeTo give a push to the economy and production sectors in the provinces of Manabí y Esmeraldas affected by an earthquake this past April, Ecuador has passed a Solidarity and Citizens Co-Responsibility Law.EcuadorTaxFerrere
ArticleTax Regime For MicroenterprisesRegulation NAC-DGERCGC20-00000011 issued by the Internal Revenue Service and published on February 21, 2020 in the Supplement to the Official Registry 148EcuadorTaxCorralRosales
ArticleAmpliación de plazos para la presentación de obligaciones tributariasMediante la Resolución NAC-DGERCGC23-00000008 emitida el 13 de Marzo del 2023, el Director General del Servicio de Rentas amplió los plazos para la presentación de las siguientes obligaciones...EcuadorTaxCorralRosales
ArticleAdvance Income Tax Payments And Their Impact On Taxpayers' LiquidityWe 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.EcuadorTaxNoboa, Peña & Torres Abogados
ArticleChange Of Government In Ecuador: Investment OpportunitiesIt is important to know the incentives available if you want to invest in Ecuador and the different mechanisms to protect such investment.EcuadorFinance and BankingCorralRosales
ArticleObligaciones Legales – Marzo 2018Siempre atentos a sus necesidades, ponemos en su conocimiento las principales obligaciones de carácter legal que corresponden al mes de marzo 2018. EcuadorLitigation, Mediation & ArbitrationPuente & Asociados
ArticleIncome Tax Withholding RatesRegulation NAC-DGERCGC20-00000020 issued by the Internal Revenue Service and published on March 20, 2020 in the Official Registry Special Edition 459...EcuadorTaxCorralRosales
ArticleRoyalties, Technical, Administrative And Consulting Services Paid To Related PartiesThe 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...EcuadorTaxCorralRosales
ArticleTeleamazonas – Los tributos anuales y/o mensuales se aplican desde el 1 de eneroCuando los tributos son anuales o mensuales, empiezan a regir desde el primero del mes siguiente.EcuadorTaxCorralRosales
ArticleCambio De Gobierno Ecuatoriano: Oportunidades De InversiónEs importante conocer los incentivos a los que se puede acceder si se quiere invertir en Ecuador y los distintos mecanismos para proteger dicha inversión.EcuadorFinance and BankingCorralRosales