Ecuador Gazettes Resolution Updating Annex of Withholdings at Source Under Dependency Relationship

The Ecuadorian Official Gazette Dec. 4 published Resolution No. NAC-DGERCGC24-00000002, updating the annex of withholdings at source under dependency relationships. The resolution includes measures: 1) requiring employers to submit detailed information about these withholdings annually, even if no tax is withheld; 2) requiring employers to provide employees with receipts showing total income and tax withheld; 3) stating that late or incorrect submissions will be penalized according to current regulations; 4) replacing Article 4, which deals with the deadline for submission; and 5) stating that the Annex RDEP must be submitted based on the ninth digit of the Unique Taxpayer Registry ...