The Court’s decision invalidates all provisions of the law, including the tax amnesty and refund interest adjustments.
Ecuador’s Constitutional Court declared the Organic Law on Public Integrity unconstitutional on 26 September 2025, which nullifies its provisions entirely.
This law, aimed at enhancing transparency, efficiency, and accountability in public administration while addressing corruption and violence, introduced significant reforms across various sectors. Among its key measures was a tax amnesty program, which offered a complete waiver on interest, penalties, and other surcharges for taxes owed to the Internal Revenue Service (SRI) for taxable events up to 31 December 2024, provided the principal amount was paid in full by the end of 2025.
As previously reported, Ecuador enacted a tax amnesty that cancelled interest and fines on tax debts incurred before 31 December 2024.
Additionally, the law reduced the interest rate paid to taxpayers on refunds for undue or excess tax payments to 50% of the Central Bank of Ecuador’s 90-day reference rate, down from the full rate.
With the Court’s decision, all provisions of the law, including the tax amnesty and refund interest adjustments, have been invalidated.
