Ecuador’s SRI updates tax haven list, removing Panama effective 18 August 2025.
The Ecuadorian Internal Revenue Service (SRI) has issued Resolution No.NAC-DGECCGC25-00000021, which updates the country’s list of tax havens and preferential tax regimes. Under the new resolution, Panama has been removed from the list of tax havens, as it no longer meets at least two of the three criteria required for inclusion.
The Resolution modifies the earlier Resolution No. NAC-DGERCGC15-00000052 of 2015.
The Resolution comes into effect on 18 August 2025. From that date, all relevant tax reporting and compliance obligations will follow the updated framework set out by the SRI.
