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Through official notice sent via e-mail on October 17th, 2022; the Ministry of Labor makes available the User manual (the “Manual”) containing the general process to register or inactivate breastfeeding support rooms on the Single Labor System (Sistema Único de Trabajo) (“SUT”).

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The President of the Republic issued the Executive Decree 586 on October 31, 2022 which several regulations to Commercial, Investment and Tax Policy.

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On October 28, the Constitutional Court issued the ruling 110-21-IN/22 by which it declared the partial unconstitutionality of the Law for Economic Development and Fiscal Sustainability After the COVID-19 Pandemic.

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Through Executive Decree No. 458 of June 18, 2022, published in Official Gazette Supplement 87 of June 20, 2022 ("RGLOSNCP"), the new Regulations to the Law of the National Public Procurement System were issued, effective as of August 20, 2022.

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The Constitutional Court issued the ruling 44-16-IN/22 by which it declared the second paragraph of the Third Reformatory Provision of the Law of Solidarity and Citizen Co-responsibility for the Reconstruction and Reactivation of the Areas Affected by the Earthquake of April 16, 2016, as unconstitutional.

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By Ministerial Agreement, The Ministry of Environment, Water and Ecological Transition, issued the Instructive for the Applications of the Extended Responsibility in the Integral Residues Management of electric and Electronic Appliances of Domestic Origin.

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Regulation NAC-DGERCGC21-00000026 issued by the Tax Authority on 2021, established a special regime for income tax and value added tax (VAT) withholdings applicable to payment aggregators and online markets.

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By Resolution No. SCVS-INC-DNCDN-2022-0008 dated June 21, 2022, published in the Supplement to the Official Gazette No. 99 of July 6, 2022, the Superintendent of Companies, Securities, and Insurance issued the “Regulation on the requirements that...

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The Superintendence of Companies, Securities and Insurance issued the Regulation on general shareholders’ meetings of limited liability companies, corporations, limited joint stock corporations, mixed economy corporations and simplified stock corporations...

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Through Regulation NAC-DGERCGC22-00000033 issued by the General Director of the Internal Revenue Service, the deadlines for complying with the tax obligations related to VAT, excise tax (ICE) and income tax were extended to those taxpayers with domicile in the provinces of Chimborazo, Tungurahua, Cotopaxi, Pichincha, Pastaza, Azuay, Imbabura, Sucumbíos and Orellana.

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Through Executive Decree No. 451, issued on June 9, 2022, the Regulations to the Public Procurement Law were amended. The amendment covers the provisions applicable to the acquisition of medicines and strategic health goods for outpatient care ("Products") by the Public Health Network ("PHN") to private pharmacies qualified by the national health authority ("Pharmacies").

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As of fiscal year 2022, any taxes paid abroad by individuals or corporations with tax residence in Ecuador over income obtained abroad may be used as a tax credit for the payment of income tax incurred in Ecuador. Previously this income was considered exempt.