TAX OBLIGATIONS FOR OCTOBER 2023

In the month of October, taxpayers are required to fulfill the following tax obligations:

• Declaration of Value Added Tax (VAT). (*)
• Declaration of withholding tax on income. (*)
• Declaration of Outflow Tax (ISD). (*)
• Declaration and Annex of Special Consumption Tax (ICE). (*)
• Annex International Currency Movement (MID). (*)
• Simplified Transactional Annex (ATS). (**)
• Annex to the Report on Operations and Financial Economic Transactions (ROTEF).
• Foreign Assets Tax Declaration.
• Commercial Registrar Annex (REM).
• Notary Annex (NOT).
• Property Registrar Annex (REP).

Notes:

(*) Special taxpayers must submit and pay their declarations by the 11th day of each month, while other taxpayers will follow the ninth digit of their Taxpayer Identification Number (RUC). If the submission date falls on mandatory rest days or holidays, it will be moved to the next working day.

(**) The maximum submision date will be the following month based on the ninth digit of the RUC as follows:

For more information, please do not hesitate to contact our Tax Practice Partner, Iván García (igarcia@tzvs.ec).

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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.