Quevedo & Ponce - Noticias Legales
Exceptional Payment Plan for withheld or collected taxes, administered by SRI – (Due Date February 7th, 2025)
- January 30th, 2025
- Quevedo & Ponce
On January 6, 2025, the Internal Revenue Service (SRI), through Resolution No. NAC-DGERCGC25-000000001, launched an exceptional payment plan for withheld or received taxes in arrears until December 31, 2024, as provided in the Organic Law for Financial Relief and Strengthening of Generations in Ecuador, offering a unique opportunity to regularize outstanding tax debts.
Deadline to access the plan: Until February 7, 2025. Taxpayers must log into the SRI portal (www.sri.gob.ec) with their ID or RUC and access code, and select the option “Debts / Exceptional Payment Plan.”
Key benefits:
- Once the plan is approved, the coercive enforcement procedure and the prescription period for the collection action will be suspended.
- The plan will allow installment payments of up to 12 months.
Important conditions: If a taxpayer defaults on a payment, the plan will be canceled, and the coercive enforcement procedure will begin or continue.
This exceptional plan represents an excellent opportunity to regularize pending taxes and avoid additional fiscal issues. Don’t miss this opportunity for tax relief!
At Quevedo & Ponce, we assist you in accessing the SRI’s Exceptional Payment Plan to regularize your outstanding taxes. With flexible payments and the suspension of coercive enforcement, it’s an excellent opportunity to catch up. Contact us, and we’ll guide you through the entire process!
Más Artículos
S.A.S. and Sports Joint Stock Companies: New rules under the Organic Law of National Solidarity
The Organic Law of National Solidarity reinforce the restrictions applicable to Simplified Joint Stock Companies (S.A.S.) by expanding the list of prohibited activities — including mining and strategic sectors — to ensure that these entities remain focused on ventures with lower regulatory risk. Additionally, it introduces the Sports Joint Stock Company, a new legal form designed to professionalize the management of sports clubs and teams, subject to strict controls to prevent illicit activities.
S.A.S. y Sociedades Anónimas Deportivas: Nuevas reglas bajo la Ley Orgánica de Solidaridad Nacional
La Ley Orgánica de Solidaridad Nacional refuerza las restricciones para las Sociedades por Acciones Simplificadas (S.A.S.), ampliando la lista de actividades prohibidas, como la minería y sectores estratégicos, para mantenerlas enfocadas en emprendimientos de menor riesgo regulatorio. Además, introduce la Sociedad Anónima Deportiva, una nueva figura jurídica para profesionalizar la gestión de clubes y equipos deportivos, con controles estrictos para evitar actividades ilícitas.
Ecuador and the Netherlands Strengthen customs control and Intellectual Property protection
The new Agreement on Mutual Administrative Assistance in Customs Matters between Ecuador and the Kingdom of the Netherlands, published in the Second Supplement of the Official Register No. 63 (June 19, 2025), strengthens efforts to combat smuggling, counterfeiting, and commercial fraud. Through information exchange and coordinated surveillance mechanisms, it also reinforces the protection of intellectual property rights, benefiting authorities, operators, and rights holders.
Ecuador y Países Bajos refuerzan el control aduanero y la protección de la propiedad intelectual
El nuevo Acuerdo sobre Asistencia Administrativa Mutua en Materia Aduanera entre Ecuador y el Reino de los Países Bajos, publicado en el Segundo Suplemento del Registro Oficial No. 63 (19 de junio de 2025), impulsa la lucha contra el contrabando, la falsificación y el fraude comercial. Con mecanismos de intercambio de información y vigilancia coordinada, este acuerdo protege también los derechos de propiedad intelectual, beneficiando a autoridades, operadores y titulares afectados.
Lease Agreements in Ecuador: Legal Requirements for Formalization and Registration
In Ecuador, lease agreements can be verbal or written, but the law requires a formal contract before a notary if the monthly rent exceeds the unified basic salary. Knowing these legal conditions is essential to protect both landlords and tenants and avoid legal risks.
