- Extended VAT Declaration Deadline: Taxpayers can submit October and November 2024 VAT declarations by January 2025 without penalties.
- Specific Deadlines by RUC Digit: Submission dates are assigned based on the ninth digit of the taxpayer’s RUC.
- Special Provisions for Certain Entities: State institutions, public companies, special taxpayers, and digital service providers have specific deadlines.
- No Refunds for Early Payments: Payments made before the new deadlines for penalties and interest will not be refunded.
- Effective Upon Publication: The resolution is effective once published in the official registry.
Source asobanca.org.ec