Legal Alert 005-2020-EC: SRI resumes the terms and terms of all the tax administrative processes and the statutes of limitation of the collection action.

Quito – June 18, 2020

Pursuant to Resolution No. NAC-DGERCGC20-00000042[1] published by the SRI on June 16, 2020, from the same day the terms and terms of all the tax administrative processes and the statute of limitations of the collection action, suspended with Resolutions previously issued by the same institution.

However, the deadlines and terms of all the tax administrative processes and the statutes of limitation of the collection action remain suspended, whose attention and procedure corresponds to the administrative units of the Internal Revenue Service located in those cantons whose traffic lights are colored red. Such terms and terms will resume once the respective Emergency Operations Committee (COE) orders their change to a yellow or green traffic light, in the corresponding cantons.

In the case of the periods and terms of the tax administrative processes and the prescription periods of the collection action, whose attention and procedure corresponds to the administrative units of the Internal Revenue Service located in the Metropolitan District of Quito, they will remain suspended until the date on which public institutions return to the face-to-face day.

The suspension referred to in the previous provision will be applicable with respect to deadlines and terms of tax administrative processes whose attention and procedure depends on actions that must be carried out by taxpayers or institutions that are located in cantonal jurisdictions that remain in red lights, until the They can be carried out in response to the corresponding traffic light color change in accordance with the provisions of the respective Emergency Operations Committees (COE).

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[1]https://www.sri.gob.ec/BibliotecaPortlet/descargar/d830cb02-32fa-4ee5-b7c4-7f627e274f77/NAC-DGERCGC20-00000042.pdf

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