Ecuador’s Internal Revenue Service (SRI) has issued Resolution No. NAC-DGERCGC25-00000004 of 20 February 2025, outlining the rules for the new Mining Annex (Anexo Minero).
The Annex collects data on metallic and non-metallic mineral exploration, extraction, and sales activities.
The Mining Annex must be submitted by:
- Individuals or companies with mining concessions, commercialisation licenses, or processing plants involved in exploring, extracting, selling, or exporting metallic and non-metallic minerals;
- Individuals or companies engaged in exploring, extracting, processing, transporting, selling, or exporting metallic and non-metallic minerals;
- Individuals or companies with signed operation contracts, mining rights transfer contracts, or mandate contracts under the Special Regulations for Small-Scale and Artisanal Mining;
- Holders of artisanal mining permits are not required to submit the Mining Annex.
The Mining Annex must include details on the reporting person, mining concessions, licenses, processing plants, operations, contracts, minerals produced, local sales, exports, investments, and property, plant, and equipment.
Mining Annex submission deadlines
The Mining Annex must be submitted to the SRI via its website (www.sri.gob.ec) in the required format. It is due twice a year, in March and September, covering six-month periods ending in June and December of the previous year. The deadline depends on the last digit of the taxpayer’s RUC number, ranging between 10 and 28 September and 10 and 28 March.
Penalties and fines for non-compliance
Taxpayers who miss the submission deadline or provide incomplete information may face an administrative penalty of up to USD 1,000.
Other transitional provisions
The resolution also establishes transitional provisions requiring taxpayers to submit notarised copies of mineral operation, mandate, and sale contracts for 2022, 2023, and 2024 via the SRI online portal by 31 March 2025. Additionally, Mining Annex information for 2022, 2023, and 2024 must be reported by 31 December 2025.
