On June 7, 2025, the Internal Revenue Service – SRI issued Resolution No. NAC-DGERCGC25-00000012, extending the deadline for filing the Annex of Related Party Transactions and the Comprehensive Transfer Pricing Report for the year 2024. The following is a summary of its contents.
- The deadline for filing the Annex of Transactions with Related Parties and the Comprehensive Transfer Pricing Report for the 2024 tax period is extended. The same may be filed until September 2025 on the same due dates established for the monthly tax returns of each taxpayer.
This Resolution shall become effective as of its publication in the Official Gazette.
Quito D.M. / Guayaquil, June 2025
