Escrito por:
Find below, a detail of the obligations that companies and individuals must comply during the month of November 2025:
- Tax Obligations
- Monthly obligations:
- Value Added Tax (VAT) return.
- Income Tax Withholding Return (RFIR).
- Self-Withholding Return for Large Taxpayers
- Foreign Currency Outflow Tax Return (ISD).
- Return and annex of the Special Consumption Tax (ICE).
- Simplified Transactional Annex (ATS).
- International Foreign Currency Movement Annex (MID).
- Return on Tax on Assets Held Abroad.
- Return and annex of the Refundable Tax on Non-Returnable Plastic Bottles (IBP).
Taxpayers must file and pay their returns according to the ninth digit of their Taxpayer Identification Number (RUC), as shown below:
| Ninth digit of RUC | Filing Deadline |
| 1 | November 10, 2025 |
| 2 | November 12, 2025 |
| 3 | November 14, 2025 |
| 4 | November 16, 2025 |
| 5 | November 18, 2025 |
| 6 | November 20, 2025 |
| 7 | November 22, 2025 |
| 8 | November 24, 2025 |
| 9 | November 26, 2025 |
| 0 | November 28, 2025 |
For special taxpayers, the filing and payment deadline is November 11, 2025.
- Advance payment on undistributed profits:
Taxpayers who have not distributed profits as of July 31, 2025, must declare and pay a percentage ranging from 0.75% to 2.50% on the amount of undistributed profits, in two equal installments scheduled for November and December.
For November, the following schedule applies:
| Ninth digit of RUC | Payment Deadline |
| 1 y 2 | November 13, 2025 |
| 3 y 4 | November 19, 2025 |
| 5 y 6 | November 21, 2025 |
| 7 y 8 | November 25, 2025 |
| 9 y 0 | November 27, 2025 |
- Extension of the deadline for filing returns:
Taxpayers domiciled in the province of Imbabura may file their Value Added Tax and Income Tax Withholding returns for the period of September 2025, according to the following table:
| Ninth digit of RUC | Payment Deadline |
| 1 y 2 | November 13, 2025 |
| 3 y 4 | November 19, 2025 |
| 5 y 6 | November 21, 2025 |
| 7 y 8 | November 25, 2025 |
| 9 y 0 | November 27, 2025 |
For special taxpayers and public institutions, the filing and payment deadlines will be November 13th, 2025, and November 21st, 2025, respectively.
- Payment of the Motor Vehicle Tax (IVM):
Private vehicles whose license plate ends in 0 must pay the Motor Vehicle Tax (IVM) at any financial institution authorized by the SRI by November 30, 2025.
2. Labor Obligations
Employers, regardless of the number of employees, must register their internal protocol for the prevention and eradication of discrimination, violence, and workplace harassment by no later than November 20, 2025.
This protocol must be submitted and approved through the Unified Labor System (SUT) platform. Once the protocol is approved, the employer shall have 15 days to download the corresponding resolution.
© TobarZVS
This publication contains information of general interest and does not constitute legal opinion on specific issues. Any analysis will require legal advice from the Firm.