REGULATORY CHANGES IN THE MINING CONTROL FRAMEWORK

 

The Board of Directors of the Mining Regulation and Control Agency (“ARCOM”), through Resolutions No. ARCOM-002/25, No. ARCOM-004/25, and No. ARCOM-005/25 has amended the regulations governing control and oversight in the mining sector.

 

These reforms aim to address key challenges in the mining industry, particularly regarding transparency, traceability, and efficiency in administrative processes. They also establish the requirements, documentation, and procedures necessary to obtain the “Certificate of Export of Mining Products,” which is required for the legal export of metallic and non-metallic minerals by small-, medium-, and large-scale mining operations in Ecuador.

 

Below is a summary of the most important changes introduced by the three resolutions:

 

Resolution No. ARCOM-002/25 – INSTRUCTIONS FOR THE MINING REGISTRY OF THE MINING REGULATION AND CONTROL AGENCY

 

  1. Technological modernization of the registry. All registrations must be carried out through standardized technological systems, according to the guidelines set by the Ministry of Telecommunications.

 

  1. Designation of registry officers in each District Directorate. Each office must have qualified personnel legally responsible for processing registrations. These officers must meet specific requirements (law degree, 3 years of experience, Ecuadorian nationality).

 

  1. Strict deadlines and accountability. Registry officers will have three (3) days to process applications. Failure to do so without justification will trigger disciplinary proceedings.

 

  1. Creation of the Digital Record Book. This electronic book will be the sole valid method to log applications, replacing physical records. ARCOM will soon publish a Methodological Guide for its use.

 

  1. Detailed contents of the new Mining Registry. The updated registry must include:

 

  1. Concessions, amendments, objections, and relinquishments.
  2. Suspensions, expirations, and nullifications.
  3. Licenses for mineral trading and export.
  4. Authorizations for processing and beneficiation plants.
  5. Mining associations and cooperatives.
  6. Succession-based effective possession.
  7. Other actions as determined by ARCOM’s Board.

 

  1. Processing procedures initiated before May 2023. These will continue under the previous regulation. Physical registry books must be submitted to the Executive Director within 3 days and fully digitized within 12 months.

 

  1. Purpose of the new instruction. This new instruction reflects ARCOM’s commitment to a more orderly, modern, and supervised mining sector. By digitizing the registry and assigning individual responsibility for recorded data, it protects state assets, combats informality, and strengthens legal certainty.

 

 

Resolution No. ARCOM-004/25 – REGULATION FOR THE CONTROL OF MINERAL EXPORTS

 

  1. The regulation applies to holders of mining rights operating under small, medium, and large-scale mining regimes. Both individuals and companies must comply with its provisions if they intend to export minerals from Ecuador.

 

  1. Production Certificate. Issued by authorized mining titleholders, this document must detail the volume, origin, mineral type, purity, and other technical data. Only analyses conducted by laboratories accredited by the Ecuadorian Accreditation Service (“SAE”) will be valid.

 

  1. Packing List. A detailed inventory of each shipment, including weights, destination, port of exit, and other verification data. This document must be electronically signed.

 

  1. Certificate of Export of Mining Products. Issued exclusively by ARCOM, this certificate legally authorizes the export of minerals. No exports may proceed without it.

 

  1. Fee structure. Medium- and large-scale mining companies must pay an annual fee for certificates, while small-scale miners will pay a fee per export.

 

  1. Laboratory requirements. All chemical analyses (purity, concentration, moisture, penalizing metals, etc.) must be conducted by accredited and registered laboratories. Results must be delivered within 25 days. Labs must retain witness samples for up to 6 months and report the presence of mercury or other elements in the samples.

 

  1. Conditions for export approval. ARCOM will not authorize exports if the mining titleholder:

 

  • Has failed to update their tax domicile.
  • Has a suspended or untraceable RUC (tax ID).
  • Submits unclear, false, or incomplete information.

 

This regulation strengthens state control over mining and exports, establishing clear rules to ensure minerals leave the country with proper technical, legal, and tax documentation. It also promotes transparency, protects the environment, and improves institutional coordination.

 

Resolution No. ARCOM-005/25 – INSTRUCTIONS FOR THE PREPARATION OF CADASTRAL REPORTS AND CERTIFICATIONS

  1. This instruction facilitates the issuance of reports and certifications related to the National Mining Cadaster, which is a critical component of all concession and permit processes in the mining sector.

 

  1. Target audience. The instruction applies to all institutions and individuals involved in mining administration, including the Ministry of Energy and Mines, Decentralized Autonomous Governments (GADs), and mining concessionaires.

 

  1. Key regulated aspects:

 

  1. Standardized formats for cadastral reports and certifications.
  2. Validation of geometries and coordinates (PSAD56 and WGS84 systems).
  3. Unique cadastral codes for each mining right.
  4. Validity periods and deadlines (30 days for issuance, 30-day validity).
  5. Review of overlaps with environmentally, culturally, or strategically sensitive areas.

 

  1. Differentiated reporting. The instruction outlines how to prepare reports for various types of mining: artisanal and subsistence mining, small-scale mining (metallic minerals), medium-scale mining, large-scale mining, and small-scale mining (non-metallic minerals).

 

  1. Mandatory nationwide use. The instruction applies nationwide and must be used by ARCOM officials, the Ministry of Energy and Mines, GADs that manage construction materials, and individuals or companies handling mining rights under any regime (artisanal, small-, medium-, or large-scale mining).

 

Purpose of the instruction. This regulation provides Ecuador with a modern and robust tool that will help reduce conflicts, improve the quality of technical information, and streamline administrative procedures.

Carlos Torres, Senior Associate at CorralRosales
ctorres@corralrosales.com
+593 2 2544144

© CORRALROSALES 2025
NOTA: The previous text has been prepared for informational purposes. CorralRosales is not responsible for any loss or damage caused as a result of having acted or stopped acting based on the information contained in this document. Any additional determined situation requires the specific opinion and concept of the firm in Quito/Guayaquil, Ecuador.

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CORPORATE AMENDMENTS INTRODUCED BY THE ORGANIC LAW OF NATIONAL SOLIDARITY

The Organic Law of National Solidarity (the Law) was published in the Official Registry Supplement No. 56 on June 10, 2025. Its purpose is to establish a special legal framework in the context of the internal armed conflict, ensuring the continuity and stability of the country’s economic and productive activities.

Within the corporate sphere, the Law introduces the following reforms:

 

a) Restrictions on Simplified Stock Corporations (SAS):

Simplified Stock Corporations (SAS) are prohibited from engaging in activities related to financial operations, securities markets, insurance, operations linked to strategic sectors, mining, or activities associated with these sectors, as well as other activities subject to special regulation under applicable law.

Pursuant to Article 313 of the Constitution, strategic sectors include energy in all its forms, telecommunications, non-renewable natural resources, transportation and refining of hydrocarbons, biodiversity and genetic heritage, the radio spectrum, and water resources.

However, the Law does not determine whether this restriction applies to existing SAS or whether such entities must change to a different corporate type. This matter, along with the scope of what constitutes linked operations, may be clarified through the regulation issued under the Law.

 

b) Creation of the sports corporation (sociedad anónima deportiva):

The Law creates the sports corporation (sociedad anónima deportiva), a high-performance, profit oriented legal entity of a commercial nature, whose capital is divided into negotiable shares contributed by shareholders who are liable only up to the amount of their individual shares. It may be formed through a contract, a unilateral act, or other forms provided by law, and it shall engage exclusively in sports activities within a single discipline. The profit-oriented nature of professional sports corporations shall not disqualify them from being considered a sport organization.

Sports clubs or teams participating in professional sports may transform into sports corporations.

 

 

Milton Carrera, Partner at CorralRosales
mcarrera@corralrosales.com
+593 2 2544144

 

© CORRALROSALES 2025
NOTA: The previous text has been prepared for informational purposes. CorralRosales is not responsible for any loss or damage caused as a result of having acted or stopped acting based on the information contained in this document. Any additional determined situation requires the specific opinion and concept of the firm in Quito/Guayaquil, Ecuador.

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AMENDMENTS TO THE REGULATIONS OF THE ELECTRICITY LAW

By means of Executive Decree No. 32 of June 15, 2025 (the “Decree”), published on June 18, 2025, in the Official Register No. 62, the General Regulations to the Law on Public Electricity Service (“RGLOSPEE”) were amended. The Decree entered into force on June 18, 2025.

 

Below is a summary of the main amendments:

 

  1. High-voltage Disconnection. The National Electricity Operator is authorized to disconnect high-voltage consumers from the National Interconnected System (“SNI”) during periods of power generation deficit or rationing.

 

  1. Mandatory Generation. High-voltage consumers will be required to implement power generation systems to cover their demand by December 18, 2026. Any surplus energy may be injected into the SNI, subject to the regulations issued by the Electricity Regulation and Control Agency (“ARCONEL”).

 

  1. Direct Delegation. The Ministry of Energy and Mines (“MEM”) may directly delegate to the private sector the execution of electricity generation projects using non-conventional renewable sources (e.g., solar, wind, geothermal, small-scale hydro) or transitional sources (e.g., natural gas, nuclear, green hydrogen), provided such projects are not included in the Electricity Master Plan (“PME”) and their nominal capacity does not exceed 100 MW.

 

  1. Simplified Procedure. Private electricity generation projects using non-conventional renewable sources (with capacities between 10 and 100 MW) or transitional sources (up to 100 MW), not included in the PME and incorporating energy storage and interconnection networks, may be directly delegated through a simplified procedure.

 

  1. Public Selection Processes. The private sector may submit proposals to the MEM for electricity generation projects exceeding 100 MW or transmission projects that are not contemplated in the PME. These may be awarded through a public selection process (“PPS”), in which the proponent may participate and improve its bid under the terms of the respective PPS.

 

  1. Self-generation. Private self-generation projects will not require prior approval from the Ministry of Economy and Finance (“MEF”).

 

  1. Payment Guarantees. The State and/or public electricity distributors (the “Distributors”) may guarantee the payments to the private sector arising from concession contracts and/or regulated contracts through trusts, liquidity guarantees, contingency funds, or other similar mechanisms. In any case, approval by the MEF will be required.

 

  1. Payment Priority. Payments derived from commercial transactions related to regulated demand must adhere to the order of priority established by ARCONEL, with private generators and transmitters occupying the first position. Distributors must establish trusts to comply with this order by December 15, 2025.

 

  1. Assignment to financiers. Concession contracts may be assigned to financiers: (i) due to serious breach of payments and obligations by the concessionaire under the financing contracts; or (ii) due to breaches by the concessionaire of the concession contract. Financiers may assume the position of the concessionaire directly or through a third party approved by the MEM.

 

  1. No reversion. The assets of generators installed for self-supply, self-generators, cogenerators, and non-conventional renewable energy generators with a capacity of up to 10 MW will not be required to revert to the State.

 

Carlos Torres, Senior Associate at CorralRosales
ctorres@corralrosales.com
+593 2 2544144

 

Mario Fernández, Associate at CorralRosales
mfernandez@corralrosales.com
+593 2 2544144

 

© CORRALROSALES 2025
NOTA: The previous text has been prepared for informational purposes. CorralRosales is not responsible for any loss or damage caused as a result of having acted or stopped acting based on the information contained in this document. Any additional determined situation requires the specific opinion and concept of the firm in Quito/Guayaquil, Ecuador.

CORRALROSALES

MANDATORY APPLICATION OF STANDARD-TYPE TERMS OF REFERENCE FOR ENVIRONMENTAL COMPLIANCE AUDITS

On June 13, 2025, the Ministry of Environment, Water and Ecological Transition (“MAATE”), through the Undersecretariat of Environmental Quality, issued Circular No. MAATE-SCA-2025-0010-C (“Circular”), addressed to companies in the hydrocarbons, mining, electricity, telecommunications and other activities subject to environmental control. The Circular states that:

  • All Environmental Compliance Audits (“AAC”) shall be prepared solely based on the Terms of Reference (“TORs”) Type-Standard, contained in Annex 9 of Ministerial Agreement MAATE-MAATE-2024-074-A, issued on November 20, 2024 (“Agreement”).
  • Customized TDRs will not be required to be submitted to or pre-approved by MAATE.
  • Audits must be submitted within 90 days after the end of the audited period.
  • Failure to submit the audits within the established deadline will be administratively sanctioned.
  • The audit report shall expressly state that it was prepared in accordance with the Agreement and Annex 9.

The Circular applies generally and directly to all operators subject to environmental audits, within the framework of the procedures initiated before and after the entry into force of the Organic Environmental Code and its secondary regulations. The legal basis for this measure is found in the Agreement that approves the “Instrument for the immediate approval of Environmental Audits of Compliance and Conjunction, Terms of Reference and Environmental Compliance Reports”.

This Agreement is framed within the principles established in the Organic Law for the Optimization and Efficiency of Administrative Procedures, such as simplicity, celerity and subsequent control, which determines in the Third Transitory Provision that if the operator does not submit the withdrawal of its TDR process within 30 days from the entry into force of the Agreement, it will be obliged to use the Standard-Type TDRs.

Determined by the Agreement and the Circular:

  • Review if you have previous active TDR proceedings and evaluate submitting a waiver if applicable.
  • Plan the preparation of your Environmental Compliance Audit, ensuring its delivery within 90 days.
  • Adapt your technical and legal procedures to the mandatory use of the standard format (Annex 9).
  • Include the required regulatory reference in the background of the report to avoid observations.
  • Train your environmental and legal staff on the new requirements to ensure effective implementation.

The Circular is a mandatory instruction of immediate application for all operators subject to environmental control. Compliance with it not only guarantees the validity of audits but also avoids delays and penalties. This measure represents a step towards the standardization and efficiency of environmental procedures in the country.

 

 

Carlos Torres, Senior Associate at CorralRosales
ctorres@corralrosales.com
+593 2 2544144

 

© CORRALROSALES 2025
DISCLAIMER: The previous text has been prepared for informational purposes. CorralRosales is not responsible for any loss or damage caused as a result of having acted or stopped acting based on the information contained in this document. Any additional determined situation requires the specific opinion and concept of the firm in Quito/Guayaquil, Ecuador.

CORRALROSALES

TAX EFFECTS OF DONATIONS OF EQUIPMENT TO THE NATIONAL POLICE AND ARMED FORCES

 

Through Official Register No. 56, Sixth Supplement, dated June 11, 2025, the Law of National Solidarity was published. This law introduces financial, tax, and security reforms aimed at ensuring national economic stability and promoting economic recovery.

Regarding the tax regime, the law establishes a benefit consisting of a reduction of the generated income tax, equivalent to the value of new equipment and supply donations made in favor of the National Police and/or the Armed Forces. This reduction may not exceed 30% of the tax and is not subject to reimbursement.

I.e., the law allows taxpayers to pay up to 30% of the income tax due through donations to the National Police and/or Armed Forces. For reconciliation purposes, this reduction would result in a lower calculation base for the profit-sharing payments to employees, as illustrated in the following example:

This new benefit will apply starting from fiscal year 2026.

 

 

Andrea Moya, Socia en CorralRosales
amoya@corralrosales.com
+593 2 2544144

© CORRALROSALES 2024
NOTA: EL texto anterior ha sido elaborado con fines informativos. CorralRosales no es responsable de ninguna pérdida o daño ocasionado como consecuencia de haberse actuado o dejado de actuar en base a la información contenida en este documento. Cualquier situación determinada adicional requiere la opinión y concepto específico de la firma.

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MINISTERIAL AGREEMENT MDT-2025-053 REFORMS TO EMPLOYER’S OBLIGATIONS CONTROL AND INSPECTION PROCEDURES

 

On May 15, 2025, the “Ministerial Agreement MDT-2025-053 (hereinafter the “Agreement”)” was published in the fourth supplement of the Official Registry No. 39, it amends Ministerial Agreement MDT-2023-140 “General Rules Applicable to the Control of Employer’s Obligations and Inspection Procedures”. We highlight the following:

a) The Ministry of Labor; through the Single Labor System (hereinafter “SUT”); will generate a HASH code that will act as a digital fingerprint for any document that’s been registered, reported and/or approved in the SUT, in order to validate its authenticity.

 

b) Employers have 1 month from the beginning of the employment relationship, to register the employees’ required data.

 

c) Employers are required to keep in physical and/or digital format any document that’s has to be registered, approved and reported to the Ministry of Labor, in order to present them to the authorities when required.

 

d) Employers will have 15 days to complete the legalization process of termination minutes, which includes: (i) generating the termination minutes in the SUT, (ii) signing the document, (iii) making the payment, (iv) registering both the certificate and the payment in the system.

 

e) In the event that the former employees cannot be contacted or refuse to receive the settlement document, the employers will have 15 additional days to make the payment in the SUT.

 

f) Once the Internal Labor Regulations (RIT) are approved, employers will have 15 days to download the text and the resolution of approval, since after this period they will be deleted from the system.

 

g) Employers must deliver to their employees or former employees; either in original or as a certified copy; the documents derived from the contractual relationship (contracts, modification agreements, termination minutes, payment slips, among others).

 

h) Until May 2026, employers will be able to download in PDF the documents derived from the obligations registered, approved or reported in the SUT. This information will be automatically deleted once the established deadlines have been met.

 

Employers will be solely responsible for maintaining the information.

The Agreement stipulates that the corresponding ministry offices must take the necessary steps to update the SUT, as well as socialize the public on the use of the HASH code.

 

 

 

Edmundo Ramos, Socio en CorralRosales
eramos@corralrosales.com
+593 2 2544144

 

María Victoria Beltrán, Asociada Senior en CorralRosales
mbeltran@corralrosales.com
+593 2 2544144

 

© CORRALROSALES 2024
NOTA: EL texto anterior ha sido elaborado con fines informativos. CorralRosales no es responsable de ninguna pérdida o daño ocasionado como consecuencia de haberse actuado o dejado de actuar en base a la información contenida en este documento. Cualquier situación determinada adicional requiere la opinión y concepto específico de la firma.

CORRALROSALES

THE LIST OF SPECIAL TAXPAYERS AND WITHHOLDING AGENTS HAS BEEN UPDATED

 

Through Resolutions NAC-DGERCGC25-00000010 and NAC-DGERCGC25-00000011, the Internal Revenue Service (SRI) updated the lists of taxpayers designated as withholding agents and special taxpayers, respectively.

Taxpayers who have been included under either of these classifications must comply with the corresponding formal duties and tax obligations in accordance with the assigned status, starting June 1, 2025, and for as long as they retain such status.

Both taxpayers included and those excluded from the aforementioned categories are required to update their invoicing systems to reflect their new status by June 13, 2025.

 

 

Andrea Moya, Socia en CorralRosales
amoya@corralrosales.com
+593 2 2544144

© CORRALROSALES 2024
NOTA: EL texto anterior ha sido elaborado con fines informativos. CorralRosales no es responsable de ninguna pérdida o daño ocasionado como consecuencia de haberse actuado o dejado de actuar en base a la información contenida en este documento. Cualquier situación determinada adicional requiere la opinión y concepto específico de la firma.

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THE MINISTRY OF ENERGY AND MINES ISSUED THE GUIDELINES FOR THE LOADING, PACKAGING, TRANSPORTATION, AND UNLOADING OF COPPER MINERAL CONCENTRATE FROM MEDIUM-SCALE AND LARGE-SCALE MINING OPERATIONS

On May 19, 2025, through Ministerial Agreement No. MEM-MEM-2025-0012-AM, the Minister of the Ministry of Energy and Mines (“MEM”) issued the Guidelines for the Loading, Packaging, Transportation, and Unloading of Copper Mineral Concentrate from Medium-Scale and Large-Scale Mining Operations (hereinafter, the “Guidelines”).

 

The purpose of the Guidelines is to ensure comprehensive safety, environmental protection, and traceability in the handling of copper mineral concentrate, from mine to the final destination. Compliance is mandatory for all holders of mining rights under the medium- and large-scale mining regimes. The Guidelines apply to all stages of the process, including the loading of concentrate at mining facilities, packaging, transportation by any authorized means (road, rail, among others), and unloading at ports or final destination facilities.

 

One key provision of the Guidelines is the mandatory use of hermetically sealed containers that meet structural safety and tamper-proof sealing standards. These containers must be dry, clean, and properly certified to prevent any type of leakage. The Guidelines also explicitly prohibit intermediate transfers of concentrate at ports, except in exceptional cases for official sampling by competent authorities.

 

Cargo generators—that is, mining titleholders responsible for transporting the concentrate—must submit a technical transportation and unloading plan, which will be reviewed and approved by the Competent Administrative Unit of the MEM. Additionally, they are required to implement a real-time monitoring system to ensure visibility, traceability, and transparency of concentrate transportation, and to provide regulatory authorities with access to this information.

 

The MEM will oversee compliance with these regulations through its Zonal Coordinations, while the Mining Regulation and Control Agency will be responsible for conducting regular technical inspections, issuing compliance reports, and imposing sanctions in the event of non-compliance.

 

Cargo generators are also required to develop and implement an annual training plan on the technical and environmental handling of the concentrate, which must be submitted to the relevant authority by January 31 of each year.

 

The Guidelines also establish a sanctioning framework for non-compliance. Sanctions may include monetary penalties or the immediate suspension of operations in cases posing serious risks to health, the environment, or infrastructure. In all cases, sanctioning procedures must observe due process, and the guarantees established in the Constitution and applicable laws.

 

Furthermore, mining titleholders who are in the production phase and are transporting concentrate as of the publication date of the Guidelines will have a maximum period of 12 months to transition to hermetically sealed transportation systems.

 

Carlos Torres, Senior Associate at CorralRosales
ctorres@corralrosales.com
+593 2 2544144

 

© CORRALROSALES 2025
DISCLAIMER: The previous text has been prepared for informational purposes. CorralRosales is not responsible for any loss or damage caused as a result of having acted or stopped acting based on the information contained in this document. Any additional determined situation requires the specific opinion and concept of the firm in Quito/Guayaquil, Ecuador.

CORRALROSALES

ORGANIC AMENDMENT LAW ON DISCRIMINATION IN THE WORKPLACE

On May 14, 2025, the “Organic Law on Amendments Related to Age Discrimination in the Work Environment” (hereinafter the “Law”) was published in the seventh supplement of Official Register No. 38. We highlight the following:

  • The Law establishes that employers must provide training to employees to promote a better working environment, preventing and eradicating harassment, violence, and discrimination based on age.

This training must be at least 10 hours long, and employers must report compliance to the Ministry of Labor using the established procedures and channels.

 

  • Employers with 25 or more employees must include at least one employee over the age of 40 in their payroll.

Failure to comply with this obligation may result in a daily fine of USD 10 to USD 20.

  • If job applicants believe they are being discriminated against based on age, they may request a formal and reasonable response explaining the decision not to hire them.

 

  • Prohibited Practices Under the Law:

a. Discrimination, harassment, and violence based on age.

b. Including age restrictions in job advertisements.

c. Requiring private health, life, or critical illness insurance policies prior to employment.

d. Imposing age limits in training programs, promotions, or any situation that would result in improved employment conditions.

e. Terminating employment relationships based on age or by means of harassment or violence intended to induce resignation.

f.In institutions of higher education, requiring professors to retire, reduce their teaching hours, or change functions based on age.

Note: Before the publication of this Law, the Constitutional Court declared certain articles unconstitutional, prompting a presidential veto of the bill. Nevertheless, the National Assembly ordered its publication. The Law is currently in force.

 

We will inform you of any future developments.

 

Edmundo Ramos, Socio en CorralRosales
eramos@corralrosales.com
+593 2 2544144

 

María Victoria Beltrán, Asociada Senior en CorralRosales
mbeltran@corralrosales.com
+593 2 2544144

 

© CORRALROSALES 2024
NOTA: EL texto anterior ha sido elaborado con fines informativos. CorralRosales no es responsable de ninguna pérdida o daño ocasionado como consecuencia de haberse actuado o dejado de actuar en base a la información contenida en este documento. Cualquier situación determinada adicional requiere la opinión y concepto específico de la firma.

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ISD TAX RETURN FOR PAYMENTS ABROAD MADE THROUGH CREDIT AND DEBIT CARDS

 

Trough Resolution NAC-DGERCGC25-00000009, the Tax Authority amended the provisions related to the Outflow Tax (ISD) applicable to payments abroad made through the use of credit cards.

Taxpayers who exceed the annual exemption threshold (USD 5,188.26) for the use of credit or debit cards for purchases or cash withdrawals abroad, and who have not been subject to ISD withholding, must file and pay the tax during the month of April of the following year, based on the ninth digit of their tax ID (RUC). Prior to this amendment, such tax filings were required on a monthly cumulative basis.

Taxable transactions corresponding to the year 2025 must be declared and paid in 2026. Taxpayers who have not filed ISD for taxable operations exceeding the annual exemption threshold for the years 2022, 2023, and 2024 must pay the accrued tax on an annual cumulative basis using the multiple payment form by June 30, 2025. Once this payment is made, taxpayers will no longer be required to file cumulative annual declarations for those periods.

 

 

 

Andrea Moya, Socia en CorralRosales
amoya@corralrosales.com
+593 2 2544144

© CORRALROSALES 2024
NOTA: EL texto anterior ha sido elaborado con fines informativos. CorralRosales no es responsable de ninguna pérdida o daño ocasionado como consecuencia de haberse actuado o dejado de actuar en base a la información contenida en este documento. Cualquier situación determinada adicional requiere la opinión y concepto específico de la firma.

CORRALROSALES