In this COVID-19 outbreak, on 29 July 2021, the Internal Revenue Service (SRI) published Resolution NAC-DGERCGC21-00000036. The SRI extends the suspension of the periods and terms of all tax administrative processes and the limitation periods of the collection action, whose attention, processing and / or exercise corresponds to the administrative units of the Internal Revenue Service located in the Province of El Oro, until 27 August 2021.
On 16 July 2021, the Internal Revenue Service published a Resolution NAC-DGERCGC21-00000035 to postpone the administrative due date from 15 July 2021 to 28 July 2021. This administrative deadlines include the terms and conditions of all tax administrative processes, the statutes of limitation of the collection action, whose attention, processing and / or exercise.
On 13 July 2021, the SRI also published Resolution NAC-DGERCGC21-00000034, which extends the deadline for the filing of tax returns and annexes to between 21 and 29 July 2021, inclusive, for taxpayers whose tax ID number (RUC) ends in 1 to 4 and whose prior deadlines fell between 10 and 16 July 2021, inclusive.
