The measure responds to a force majeure event affecting mobility in Ecuador’s provinces of Carchi and Imbabura, and the cantons of Cayambe and Pedro Moncayo in Pichincha.
The Director General of the Servicio de Rentas Internas (SRI) has issued Resolution NAC-DGERCGC25-00000036 on 6 November 2025, extending deadlines for Value Added Tax (VAT) and Withholding Tax declarations for October 2025.
The measure responds to a force majeure event affecting mobility in Ecuador’s provinces of Carchi and Imbabura, and the cantons of Cayambe and Pedro Moncayo in Pichincha. Disruptions to roads and transport prevented taxpayers in these areas from meeting obligations on time.
New filing deadlines
General taxpayers will follow staggered deadlines based on the ninth digit of their Single Taxpayer Registry (RUC):
| Ninth Digit of RUC | Extended Deadline |
| 1–2 | 1 December 2025 |
| 3–4 | 2 December 2025 |
| 5–6 | 3 December 2025 |
| 7–8 | 4 December 2025 |
| 9–0 | 8 December 2025 |
Special taxpayers and public institutions have separate deadlines:
| Taxpayer Type | Extended Deadline |
| Special Taxpayers | 9 December 2025 |
| Public Institutions | 21 December 2025 |
Filing within these dates will prevent fines, surcharges, or interest. Payments already made for penalties remain non-refundable. The resolution is effective immediately.
