Published on April 6, 2023
The SRI issued an Amendment for the Extension of the Deadline for Taxpayers that are within the RIMPE referential registry for FY2022, to be until May, 2023. The extension includes the filing of Value Added Tax Returns (VAT), Withholding Tax Returns (WHT) and the Simplified Transactional Annex (STA) for the FY2022, gJanuary, February and March 2023.
Through Resolution No. NAC-DGERCG23-00000012 dated April, 6, 2023; The filing of VAT returns, WHT and the STA for FY2022, January, February and March 2023 will have an extension until May 2023 for RIMPE Taxpayers with the following economic activities:
| ACTIVITY CODE | ACTIVITY DESCRIPTION | ACTIVITY CODE | ACTIVITY DESCRIPTION | |
|---|---|---|---|---|
| G47990201 | RETAIL SALES BY COMMISSION AGENTS (NOT DEPENDENT ON STORES); INCLUDES AUCTION HOUSE ACTIVITIES (RETAIL). | G46100401 | BROKERS OF TRADE IN MACHINERY, INDUSTRIAL EQUIPMENT, SHIPS AND AIRCRAFTS. | |
| G46100901 | INTERMEDIARIES IN THE TRADE OF MISCELLANEOUS PRODUCTS. | G46100501 | INTERMEDIARIES IN THE FURNITURE, HOUSEHOLD GOODS AND HARDWARE TRADE. | |
| G46100201 | INTERMEDIARIES IN THE TRADE OF FUELS, MINERALS, METALS, AND INDUSTRIAL CHEMICALS, INCLUDING FERTILIZERS. | G46100601 | INTERMEDIARIES IN TRADE OF TEXTILES, CLOTHING, FUR, FOOTWEAR AND LEATHER GOODS. | |
| G46100301 | INTERMEDIARIES IN THE TIMBER AND BUILDING MATERIALS TRADE. | G46100701 | INTERMEDIARIES IN THE TRADE OF FOOD, BEVERAGES AND TOBACCO PRODUCTS. | |
| G46100101 | INTERMEDIARIES IN THE TRADE OF AGRICULTURAL RAW MATERIALS, LIVE ANIMALS, TEXTILE RAW MATERIALS AND SEMI-FINISHED PRODUCTS. |
The deadlines according to the ninth digit of RUC (Tax ID) are as listed below:
|
Si el noveno dígito es |
Fecha de vencimiento (hasta el día) |
|
1 |
May 10 |
|
2 |
May 12 |
|
3 |
May 14 |
|
4 |
Mayo 16 |
|
5 |
May 18 |
|
6 |
May 20 |
|
7 |
May 22 |
|
8 |
May 24 |
|
9 |
May 26 |
|
0 |
May 28 |
For taxpayers excluded from the RIMPE Regime by the Tax Administration (IRS Ecuador) during March 2023 with activities included detailed in Annex I of the Resolution No. NAC-DGERCG23-00000012, the filing deadline is also extended until May 2023 with the same deadlines.
NOTE: This Resolution will become effective as of its publication in the Official Gazette, which is in process.
