Under this resolution, taxpayers must submit their declarations and pay their taxes at the same time, by the statutory due date.
Ecuador’s tax authority (SRI) issued Resolution NAC-DGERCGC25-00000030 on 23 September 2025, updating the procedures for declaring and paying certain taxes online.
Under this resolution, taxpayers must submit their declarations and pay their taxes at the same time, by the statutory due date. A filing will only be considered valid if the full payment is made with the declaration. Partial payments, including those using dematerialised tax credit notes, are not accepted.
The resolution also clarifies that payments made via the multiple payments form do not replace the corresponding tax return, unless explicitly permitted by law. Late filings or payments must include any applicable fines and interest.
These rules specifically apply to income tax withholding and self-withholding declarations for large taxpayers and will take effect from 3 November 2025.
