On January 10, 2025, the Internal Revenue Service (SRI) issued Resolution No. NAC-DGERCGC25-00000001, which issues the regulations for the application of the exceptional payment plan for taxes withheld or received [that are in arrears, until October 31, 2024]. Below, we summarize its content.
1. Taxpayers may access the exceptional payment plan by submitting the application to the Tax Administration, within 60 calendar days from the next business day of the publication in the Official Register of the Organic Law for Financial Relief and the Strengthening of Generations in Ecuador (December 10, 2024).
2. The exceptional payment plan may be granted for up to 12 months. For this purpose, the Tax Administration enabled the procedure on its institutional web portal.
Notwithstanding the foregoing, those responsible for representation, who are not exercising the same on the date of the application, but pending payment obligations corresponding to the period of their management are verified, may submit the application to access the exceptional payment plan, only physically.
3. The SRI will issue the resolutions that respond to the requests made through the taxpayer’s mailbox. In them, it will detail the term granted and the maximum payment date of each installment.
The monthly installments will be the same, with the exception of the last one, which will consider the recalculation for future imputations and interest rates.
4. The imputation of payments made within the exceptional plan it shall be carried out in accordance with the provisions of Articles 21 and 47 of the Tax Code.
In the event that the taxpayer makes the advance payment of the entire obligation or the installments established in the Resolution, the Tax Administration will reassess the amounts to be paid.
5. Failure to comply with the exceptional payment plan will result in immediate termination. In consequently, the Tax Administration may initiate or continue the coercive enforcement procedure to demand compliance with all the amount owed.
If the exceptional plan ends for a reason other than non-payment, taxpayers may apply for a new plan, provided that they are within the period set for doing so.
6. Additional considerations. –
a) Whenan exceptional payment plan is granted in respect of obligations that are in coercive execution, the procedure will be suspended, as well as the limitation periods of the collection action.
b) The exceptional payment plan will apply even when the tax obligations withheld or collected only include penalties.
This resolution will enter into force as of its publication in the Official Gazette and will be applicable from January 10, 2025.
Quito D.M. / Guayaquil, January 2025
