Ecuador: Tax relief measures (COVID-19)

Ecuador: Tax relief measures (COVID-19)

A presidential decree issued in March 2020 provides tax relief measures in response to the coronavirus (COVID-19) pandemic.

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The time periods for filing corporate income tax returns (from 10 April to 28 April) and for filing monthly value added tax (VAT) returns have not been modified.

However, relief is provided regarding:

  • Payment of corporate income tax for fiscal year 2019 and VAT for the months of April, May, and June 2020 can be deferred and paid in six instalments by certain taxpayers
  • A regime for “self-withholding” of income tax at a rate of 1.75% of monthly taxable income has been established for financial entities and entities that provide mobile phone services
  • A “self-withholding” income tax at a rate of 1.5% of monthly taxable income has been established for entities involved in exploration and exploitation of non-renewable resources and hydrocarbons, including entities that transport crude oil
  • The terms of all tax administrative processes and the statutes of limitation for tax collection actions
  • An extension of certain tax formal obligations and compliance deadlines


Read an March 2020 report [PDF 627 KB] prepared by the KPMG member firm in Ecuador

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