On July 29, 2021, Resolution No. NAC-DGERCGC21-00000036 is published, by which the Internal Revenue Service resolves the deadlines suspension and tax administrative processes terms, as follows:
1. Legal basis for suspension
Article unnumbered after article 86 of the Tax Code indicates that deadlines and terms of all tax administrative processes, as well as the limitations period of the collection action, which are judicially processing at the time of the occurrence of a force majeure or fortuitous event preventing its dispatch, shall continue its computation after the causes are overcome.
According to article 30 of the Civil Code, force majeure or fortuitous events are not possible to resist.
2. State of emergency
Through Executive Decree No. 116 of July 14, 2021, the Constitutional President of the Republic of Ecuador declares a state of emergency in the province of El Oro and the city of Guayaquil, from 20h00 on July 14, 2021, until 23h59 on July 28, 2021, due to public calamity caused by the detection of cases of COVID-19 variants DELTA and DELTA DELTA ++K 417N (AY.1) to mitigate its spread to the rest of the country and reduce the speed of contagion.
Implementing Executive Decree No. 140 of July 28, 2021, the Constitutional President of the Republic of Ecuador decrees the renewal of the state of emergency for a period of thirty days, i.e., from July 29, 2021, at 00h00 until August 27, 2021, at 23h59.
3. Deadlines suspension
In observance of the constitutional guarantees of due process and the right to defense, and, pursuant to the provisions displayed in the unnumbered article after article 86 of the Tax Code, the suspension of deadlines and terms of all tax administrative procedures and the limitations period of the collection action, whose attention, processing and/or exercise corresponds to the respective administrative units of the Internal Revenue Service, is extended until August 27, 2021.
4. Effective date
The Resolution becomes effective on July 30, 2021.
Source: Biblioteca Portlet 30/07/21