Ecuador Gazettes Resolution Amending Self-Withholding Tax Regulations for Companies Qualified as Large Taxpayers

The Ecuadorian Official Gazette Jan. 27 published Resolution No. NAC-DGERCGC26-00000003, amending Resolution NAC-DGERCGC24-00000024, on withholding tax by companies qualified as large taxpayers. The resolution includes measures: 1) updating self-withholding percentages per large taxpayers for taxable income based on sector, economic activity, and income in the preceding fiscal year; 2) applying the percentages starting with taxable income received in January that must be declared in February; and 3) requiring taxpayers excluded from the resolution to declare self-withholding for income received in December 2025, and to pay on specified deadlines in January 2026. The resolution enters into force the same date. [Ecuador, ...