Ecuador Issues Decree for Implementing Tax Amnesty Scheme

Ecuador has issued Presidential Decree No. 57 for implementing a temporary amnesty scheme for the waiver of interest, penalties, costs, and surcharges. The measure complements the administrative rules released earlier by the tax authority (SRI) in Resolution NAC-DGERCGC25-00000015 of 27 June 2025 (previous coverage).

Scope of Amnesty

A full remission applies to any interest, fines, costs, and surcharges on taxes administered and collected by the SRI whose triggering event occurred on or bef…