{"id":4489,"date":"2025-11-12T11:38:48","date_gmt":"2025-11-12T16:38:48","guid":{"rendered":"https:\/\/tzvs.ec\/?p=4489"},"modified":"2025-11-12T11:40:12","modified_gmt":"2025-11-12T16:40:12","slug":"extension-of-the-deadline-for-vat-returns-and-withholding-tax-declarations","status":"publish","type":"post","link":"https:\/\/tzvs.ec\/en\/2025\/11\/12\/extension-of-the-deadline-for-vat-returns-and-withholding-tax-declarations\/","title":{"rendered":"EXTENSION OF THE DEADLINE FOR VAT RETURNS AND WITHHOLDING TAX DECLARATIONS"},"content":{"rendered":"\n

On November 6, 2025, the Internal Revenue Service (SRI) issued Resolution No. NAC-DGERCGC25-00000036, addressed to taxpayers domiciled in the provinces of Carchi and Imbabura, as well as in the Cayambe and Pedro Moncayo cantons of the Pichincha Province.<\/p>\n\n\n\n

This resolution establishes an extension of the deadline for filing VAT (Value Added Tax) and withholding tax declarations corresponding to the October 2025 fiscal period.<\/p>\n\n\n\n

The filing must be carried out according to the ninth digit of the taxpayer\u2019s identification number (RUC), following the schedule below:<\/p>\n\n\n\n

Ninth digit of RUC<\/td>Extended deadline<\/td><\/tr>
1 y 2<\/td>01\/12\/2025<\/td><\/tr>
3 y 4<\/td>02\/12\/2025<\/td><\/tr>
5 y 6<\/td>03\/12\/2025<\/td><\/tr>
7 y 8<\/td>04\/12\/2025<\/td><\/tr>
9 y 0<\/td>08\/12\/2025<\/td><\/tr>
Special Taxpayers<\/td>09\/12\/2025<\/td><\/tr>
Public Institutions<\/td>21\/12\/2025<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Considerations<\/strong><\/p>\n\n\n\n

    \n
  • If the due date coincides with a mandatory rest day or public holiday, it will be moved to the next business day, unless the transfer would fall in the following month; in such cases, the declaration must be filed on the last business day of the due month.<\/li>\n\n\n\n
  • Penalties, surcharges, and interest will apply in cases of noncompliance with the filing deadlines.<\/li>\n<\/ul>\n\n\n\n
      \n
    • Payments for penalties and interest made prior to the enforcement of this resolution will not be subject to refund.<\/li>\n<\/ul>\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","protected":false},"excerpt":{"rendered":"

      On November 6, 2025, the Internal Revenue Service (SRI) issued Resolution No. NAC-DGERCGC25-00000036, addressed to taxpayers domiciled in the provinces of Carchi and Imbabura, as well as in the Cayambe and Pedro Moncayo cantons of the Pichincha Province. This resolution establishes an extension of the deadline for filing VAT (Value Added Tax) and withholding tax […]<\/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":1,"footnotes":""},"categories":[31],"tags":[30],"class_list":["post-4489","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-advisory","tag-boletin-en"],"acf":[],"yoast_head":"\nEXTENSION OF THE DEADLINE FOR VAT RETURNS AND WITHHOLDING TAX DECLARATIONS - Tobar ZVS<\/title>\n<meta name=\"description\" content=\"On November 6, 2025, the Internal Revenue Service (SRI) issued Resolution No. NAC-DGERCGC25-00000036, addressed to taxpayers domiciled in the provinces of Carchi and Imbabura, as well as in the Cayambe and Pedro Moncayo cantons of the Pichincha Province.\" \/>\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\/12\/extension-of-the-deadline-for-vat-returns-and-withholding-tax-declarations\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EXTENSION OF THE DEADLINE FOR VAT RETURNS AND WITHHOLDING TAX DECLARATIONS - 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