Ecuador Provides Interest and Penalty Relief on Outstanding Tax Debts and Reduces Interest on Refunds

* Update - Ecuador's Constitutional Court issued a decision on 26 September 2025, finding that the Organic Law on Public Integrity is unconstitutional and invalid in its entirety. The Organic Law had introduced the penalty relief and refund interest reduction.

The Ecuador Internal Revenue Service (SRI) has issued Resolution No. NAC-DGECCGC25-00000015, which provides the rules for the implementation of the interest and penalty relief for outstanding tax debts introduced by the Organic Law …