{"id":4481,"date":"2025-11-06T16:15:20","date_gmt":"2025-11-06T21:15:20","guid":{"rendered":"https:\/\/tzvs.ec\/?p=4481"},"modified":"2025-11-06T16:21:27","modified_gmt":"2025-11-06T21:21:27","slug":"obligations-to-be-fulfilled-in-november-2025","status":"publish","type":"post","link":"https:\/\/tzvs.ec\/en\/2025\/11\/06\/obligations-to-be-fulfilled-in-november-2025\/","title":{"rendered":"OBLIGATIONS TO BE FULFILLED IN NOVEMBER 2025"},"content":{"rendered":"\n

Find below, a detail of the obligations that companies and individuals must comply during the month of November 2025:<\/p>\n\n\n\n

    \n
  1. Tax Obligations<\/strong><\/li>\n<\/ol>\n\n\n\n
      \n
    • Monthly obligations:<\/strong><\/li>\n\n\n\n
    • Value Added Tax (VAT) return.<\/li>\n\n\n\n
    • Income Tax Withholding Return (RFIR).<\/li>\n\n\n\n
    • Self-Withholding Return for Large Taxpayers<\/li>\n\n\n\n
    • Foreign Currency Outflow Tax Return (ISD).<\/li>\n\n\n\n
    • Return and annex of the Special Consumption Tax (ICE).<\/li>\n\n\n\n
    • Simplified Transactional Annex (ATS).<\/li>\n\n\n\n
    • International Foreign Currency Movement Annex (MID).<\/li>\n\n\n\n
    • Return on Tax on Assets Held Abroad.<\/li>\n\n\n\n
    • Return and annex of the Refundable Tax on Non-Returnable Plastic Bottles (IBP).<\/li>\n<\/ul>\n\n\n\n

      Taxpayers must file and pay their returns according to the ninth digit of their Taxpayer Identification Number (RUC), as shown below:<\/p>\n\n\n\n

      Ninth digit of RUC<\/td>Filing Deadline<\/td><\/tr>
      1<\/td>November 10, 2025<\/td><\/tr>
      2<\/td>November 12, 2025<\/td><\/tr>
      3<\/td>November 14, 2025<\/td><\/tr>
      4<\/td>November 16, 2025<\/td><\/tr>
      5<\/td>November 18, 2025<\/td><\/tr>
      6<\/td>November 20, 2025<\/td><\/tr>
      7<\/td>November 22, 2025<\/td><\/tr>
      8<\/td>November 24, 2025<\/td><\/tr>
      9<\/td>November 26, 2025<\/td><\/tr>
      0<\/td>November 28, 2025<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

      For special taxpayers, the filing and payment deadline is November 11, 2025.<\/p>\n\n\n\n

        \n
      • Advance payment on undistributed profits:

        <\/li>\n<\/ul>\n\n\n\n

        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.<\/p>\n\n\n\n

        For November, the following schedule applies:<\/p>\n\n\n\n

        Ninth digit of RUC<\/td>Payment Deadline<\/td><\/tr>
        1 y 2<\/td>November 13, 2025<\/td><\/tr>
        3 y 4<\/td>November 19, 2025<\/td><\/tr>
        5 y 6<\/td>November 21, 2025<\/td><\/tr>
        7 y 8<\/td>November 25, 2025<\/td><\/tr>
        9 y 0<\/td>November 27, 2025<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
          \n
        • Extension of the deadline for filing returns:<\/li>\n<\/ul>\n\n\n\n


          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:<\/p>\n\n\n\n

          Ninth digit of RUC<\/td>Payment Deadline<\/td><\/tr>
          1 y 2<\/td>November 13, 2025<\/td><\/tr>
          3 y 4<\/td>November 19, 2025<\/td><\/tr>
          5 y 6<\/td>November 21, 2025<\/td><\/tr>
          7 y 8<\/td>November 25, 2025<\/td><\/tr>
          9 y 0<\/td>November 27, 2025<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

          For special taxpayers and public institutions, the filing and payment deadlines will be November 13th<\/sup>, 2025, and November 21st<\/sup>, 2025, respectively.<\/p>\n\n\n\n

            \n
          • Payment of the Motor Vehicle Tax (IVM):<\/li>\n<\/ul>\n\n\n\n


            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.<\/p>\n\n\n\n

            2.<\/strong> Labor Obligations<\/strong><\/p>\n\n\n\n

            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.<\/p>\n\n\n\n

            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.<\/p>\n\n\n\n

            \u00a9 TobarZVS<\/p>\n

            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.<\/p>\n\n\n","protected":false},"excerpt":{"rendered":"

            Find below, a detail of the obligations that companies and individuals must comply during the month of November 2025: 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 […]<\/p>\n","protected":false},"author":1,"featured_media":1186,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"iawp_total_views":0,"footnotes":""},"categories":[29,31],"tags":[30],"class_list":["post-4481","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-labor-consulting","category-tax-advisory","tag-boletin-en"],"acf":[],"yoast_head":"\nOBLIGATIONS TO BE FULFILLED IN NOVEMBER 2025 - Tobar ZVS<\/title>\n<meta name=\"description\" content=\"Find below, a detail of the obligations that companies and individuals must comply during the month of November 2025:\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tzvs.ec\/en\/2025\/11\/06\/obligations-to-be-fulfilled-in-november-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"OBLIGATIONS TO BE FULFILLED IN NOVEMBER 2025 - 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