NextSpring

Servicio de Rentas Internas (Ecuador)

Applies the rule

The tax authority. Administers income tax and tax residency certificates, and publishes its own consolidation of the income tax law.

The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.

www.sri.gob.ec

Cannot be cited for

Cannot be cited for the current text of the tax law. Its LRTI consolidation is years out of date and omits the temporary fiscal residence regime entirely; its PDF extraction is also lossy, with art. 2 numeral 2 missing from the extracted text. Use it for procedure and for older articles, and go to the amending law for anything newer.

Re-check every

90 days

Publication rhythm

Consolidations refreshed after major tax reforms, with a long lag.

Re-check triggers

any tax reform law · the annual tax calendar

Pages we hold

We keep the text of each page as we read it, and every quotation on this site is checked against that stored text. A page held more than once moved while we were watching.

Facts resting on this publisher · 1