{"id":4654,"date":"2026-04-10T16:53:45","date_gmt":"2026-04-10T21:53:45","guid":{"rendered":"https:\/\/tzvs.ec\/?p=4654"},"modified":"2026-04-10T16:56:06","modified_gmt":"2026-04-10T21:56:06","slug":"key-changes-in-the-use-of-credit-notes-mandatory-cash-payment","status":"publish","type":"post","link":"https:\/\/tzvs.ec\/en\/2026\/04\/10\/key-changes-in-the-use-of-credit-notes-mandatory-cash-payment\/","title":{"rendered":"Key changes in the use of Credit Notes: mandatory cash payment"},"content":{"rendered":"\n<p>On March 31, 2026, the <strong>Internal Revenue Service<\/strong> issued <strong>Resolution NAC-DGERCGC26-00000015<\/strong> (hereinafter, \u201cResolution\u201d), which reforms the procedures for the issuance, administration, and utilization of tax credit certificates issued by the Tax Authority.<\/p>\n\n\n\n<p><strong>Key Points<\/strong><\/p>\n\n\n\n<p><strong>Balances in the Title Value Account Statement<\/strong><\/p>\n\n\n\n<p>Credit notes will now be reflected as a favorable balance in the \u201csecurities account statement.\u201d Their utilization shall be restricted exclusively to the electronic channels provided by the Tax Authority.<\/p>\n\n\n\n<p><strong>Use of Available Balances<\/strong><\/p>\n\n\n\n<p><strong>Payment Limit (60\/40)<\/strong><\/p>\n\n\n\n<p>Effective April 1, upon filing a tax return, the system will allow taxpayers to offset up to a maximum of 60% of the total amount due\u2014including fines and interest\u2014using available tax credits from the taxpayer\u2019s account statement.<\/p>\n\n\n\n<p>The remaining 40% must be settled through the standard payment methods authorized by the SRI.<\/p>\n\n\n\n<p>This limitation does not apply to tax credits originating from the Currency Outflow Tax (ISD), which maintain their specific and restrictive treatment in accordance with current regulations.<\/p>\n\n\n\n<p><strong>Impact on Customs Operations<\/strong><\/p>\n\n\n\n<p>The new resolution repeals Article 10 of Resolution NAC-DGERCGC21-00000051, thereby removing the faculty of taxpayers to guarantee the fulfillment of customs obligations through the use of SRI tax credit certificates.<\/p>\n\n\n\n<p><strong>Entry into Force and Application<\/strong><\/p>\n\n\n\n<p>The Resolution becomes effective on April 1, 2026. However, the amendment introducing the use of the statement of account as a negotiable instrument for the management and application of dematerialized credit notes in the settlement of tax obligations shall be applicable as of May 1, 2026.<\/p>\n\n\n\n<p>Anticipation is key. Our team is ready to assist you in assessing the impact of this resolution on your daily operations.<\/p>\n\n\n\n<br><p style=\"text-align: center;color:gray;\">\u00a9 TobarZVS\u00a0<\/p>\n<p style=\"text-align: center;color:gray;\">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","protected":false},"excerpt":{"rendered":"<p>On March 31, 2026, the Internal Revenue Service issued Resolution NAC-DGERCGC26-00000015 (hereinafter, \u201cResolution\u201d), which reforms the procedures for the issuance, administration, and utilization of tax credit certificates issued by the Tax Authority. Key Points Balances in the Title Value Account Statement Credit notes will now be reflected as a favorable balance in the \u201csecurities account [&hellip;]<\/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":[31],"tags":[30],"class_list":["post-4654","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-advisory","tag-boletin-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Key changes in the use of Credit Notes: mandatory cash payment - Tobar ZVS<\/title>\n<meta name=\"description\" content=\"On March 31, 2026, the Internal Revenue Service issued Resolution NAC-DGERCGC26-00000015 (hereinafter, \u201cResolution\u201d), which reforms the procedures for the issuance, administration, and utilization of tax credit certificates issued by the Tax Authority.\" \/>\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\/2026\/04\/10\/key-changes-in-the-use-of-credit-notes-mandatory-cash-payment\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Key changes in the use of Credit Notes: mandatory cash payment - 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