Ecuador's Internal Revenue Service (SRI) has published Resolution No. NAC-DGERCGC25-00000012 of 7 June 2025, which extends the deadline for the submission of the transfer pricing annex on related party operations (transactions) and the comprehensive transfer pricing report corresponding to the 2024 fiscal year. The annex must be submitted if the total amount of related party operations exceeds USD 3 million in a tax year, and the comprehensive transfer pricing report must be submitted if the…