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Ecuador Constitutional Court Holds Decree for Exceptional Advance Income Tax Payment is Unconstitutional

|Approved Changes|Ecuador
Ecuador

Ecuador has published Resolution No. NAC-DGERCGC20-00000052 of 14 August 2020, which repeals Resolution No. NAC-DGERCGC20-00000051. The latter resolution provided rules for the collection of an exceptional advance income tax payment as established by Executive Decree No. 1109 in response to COVID-19 ({News-2020-08-13/A/6-previous coverage}). The resolution has been repealed as a result of a 10 August 2020 decision of Ecuador's Constitutional Court, which found that Executive Decree No. 1109 …

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