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Extension of the VAT filing deadline

Extension of the VAT filing deadline

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Through Resolution No. NAC-DGERCGC21-00000039, the SRI (Servicio de Rentas Internas – Internal Revenue Service), extended the deadline to file the Value Added Tax (VAT) return and payment corresponding to the fiscal period August 2021 to the taxpayers indicated in the regulations.

1. Legislative Background

To strengthen administrative simplicity and efficiency, SRI is making the necessary technological configurations, including the pertinent adjustments to the corresponding form, so that taxpayers, beneficiaries of the 100% withholding of Value Added Tax (VAT), may file the tax return in an agile and efficient manner.

In this regard, as a result of the corresponding technological adaptation, the tax administration considered it appropriate to extend the deadline to file the Value Added Tax (VAT) return and payment for the fiscal period of August 2021.

2. Extension of deadlines

The regulation indicates that Value Added Tax (VAT) taxpayers qualified as 100% Value Added Tax (VAT) withholding agents and, additionally, are qualified by the Internal Revenue Service as special taxpayers, whose due date to file VAT returns does not correspond to the 20th of each month, may -once only- file the VAT return and payment, as applicable, for the fiscal period of August 2021, until September 20, 2021, without generating interest or penalties.

Likewise, the affected parties that have their main domicile in the Province of Galapagos may file the VAT return and payment for the fiscal period August 2021 until September 28, 2021, as established in the aforementioned regulation.

Source: Servicio de Rentas Internas PDF 09/09/21

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