The new Resolution modifies the reporting requirements for the Mining Annex (“Anexo Minero”) established by Resolution No. NAC-DGERCGC25-00000004 of 20 February 2025 and amended by Resolution No. NAC-DGERCGC25-00000007 of 28 March 2025.

The Ecuadorian Internal Revenue Service (SRI) issued Resolution No. NAC-DGECCGC25-00000023 on 22 August 2025,  introduces two main changes: First, all references to the Mining Annex are replaced with the Mining Activities Information Form (“Formulario Informativo Actividades Mineras”); and second, the submission frequency is revised from semi-annual to monthly, with deadlines between the 10 and 28 of the following month, determined by the ninth digit of the taxpayer’s RUC number.

The transitional provision is also updated. Monthly information for 2022 and 2023 must be submitted between 10 and 28 January 2026, while monthly information for 2024 and 2025 must be filed between 10 and 28 February 2026, following the same RUC-based schedule.

The Resolution modifies the reporting requirements for the Mining Annex (“Anexo Minero”) established by Resolution No. NAC-DGERCGC25-00000004 of 20 February 2025 and amended by Resolution No. NAC-DGERCGC25-00000007 of 28 March 2025.

Earlier, Ecuador’s Internal Revenue Service (SRI) amended the Mining Annex reporting requirements through Resolution No. NAC-DGERCGC25-00000007, effective from 28 March 2025.