SRI extended September 2025 VAT and withholding tax deadlines in Imbabura, allowing filings in November without penalties. The resolution applies to individual taxpayers, special contributors, and public institutions.
The Internal Revenue Service of Ecuador (SRI) has issued Resolution NAC-DGERCGC25-00000033, extending the deadlines for filing September 2025 Value Added Tax (IVA) and Withholding at the Source (retenciones en la fuente) returns, including their annexes, for taxpayers in Imbabura province.
The extension responds to mobility restrictions affecting residents in the province. New filing deadlines range from 13 November to 27 November 2025, depending on the ninth digit of the taxpayer’s RUC. Returns filed before these dates will not incur penalties, late fees, or interest.
The resolution applies to individual taxpayers, special contributors, and public institutions in Imbabura. It cites constitutional and tax code provisions on force majeure or unforeseen events to justify this exceptional extension. Special contributors and public institutions have separate deadlines, also based on the RUC schedule.
This measure allows affected taxpayers to meet their obligations without financial consequences despite the temporary mobility restrictions.
