Ecuador Lifts General Suspension of Administrative Deadlines

Ecuador has published Resolution No. NAC-DGERCGC20-00000042 of 16 June 2020, which lifts the general suspension of administrative deadlines with effect from 16 June 2020. The suspension was implemented due to COVID-19 and applied for all tax administrative processes and their terms/deadlines, including the limitation periods for action/collection (statute of limitations).

However, the suspension of administrative deadlines will remain in force for tax agencies in cantons classified as "red…