Through Resolution No. NAC–DGERCGC21-00000045, the norms to apply the remission of interests, fines, and surcharges of tax obligations with the Internal Revenue Service are issued for those taxpayers registered in the National Tourism Registry and who have the Annual Operating License updated.
1. On what tax obligations does this benefit apply?
The rules for the remission of interest, fines, and surcharges of tax obligations with the Internal Revenue Service with maturity during the fiscal years 2020 and 2021, and access to payment facilities for the compliance of such obligations for a maximum of 48 months.
2. Who are the beneficiaries?
The beneficiaries of the remission regulated by this resolution will be the taxpayers that as of the date of publication of the Organic Law for Economic Development and Fiscal Sustainability after the COVID-19 Pandemic in the Official Registry:
- To be registered in the National Tourism Registry.
- To have the Unique Annual License of Operation updated.
For this purpose, the Ministry of Tourism will send to the Internal Revenue Service the certified land registry of taxpayers registered in the National Tourism Registry, which have the Annual Operating License up to date, as of the date of publication of the Organic Law for Economic Development and Fiscal Sustainability after the COVID-19 Pandemic, being on November 29, 2021.
3. Payment facility
For the remission to be effective, the beneficiaries must access the payment facilities referred to in this regulatory action concerning the tax obligations they have pending for a term of up to 48 monthly installments and comply with the payment of the total balance of the principal within the same.
For this purpose, the interested party must submit the respective request. Once accepted, the taxpayer must make the payment of the first dividend the month following the notification of the corresponding resolution, without any extension.
It is worth mentioning that the non-compliance of one of the monthly installments will result in the automatic termination of the payment facilities concession and, consequently, the remission of interest, fines, and surcharges, which will be liquidated, will not be applied.
This resolution shall enter into force as of the publication of this resolution in the Official Registry of Ecuador.
Source: Servicio de Rentas Internas 03/12/21