Visit this link for an up to date information: https://www.bizlatinhub.com/annual-entity-compliance-corporate-secretarial-requirements-in-ecuador/ Regardless of its commercial activity, all legal entities located in Ecuador must comply with a series of obligations before Government entities. These general obligations, must be fulfilled according to the following topics: Corporate, National Taxes, Municipal Taxes, Labor, Social Security.

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Ecuador Legal Entity
Corporate Secretarial
Compliance
Requirements

2. INTRODUCTION
Regardless of its commercial activity, all
legal entities located in Ecuador must
comply with a series of obligations
before Government entities. These
general obligations, must be fulfilled
according to the following topics:
Corporate, National Taxes, Municipal
Taxes, Labor, Social Security.

3. Corporate Obligations
Responsible Public Entity: Superintendence of
Companies
Completion time: Annual (Until April 30 of each year)
Obligations to File:
• Annual Financial Statements.
• List of shareholders (Beneficiary owners)
• Annual shareholder minutes
• Additional reports (depending on the size of the
company)
• Payment Contribution (The filing and payment are
done in nil when the assets are between USD $0 –
USD $23,000)

4. National Tax Obligations
Responsible Public Entity: Internal Revenue
Service “Servicio de Rentas Internas (SRI)”
Completion time: Monthly & Annual
Obligations to File:
• Monthly Company VAT and other
Withholding and Taxes
• List of shareholders (Beneficiary owners)
• Income Tax
• Comprehensive Transfer Pricing Report
• Dividend Report

5. Labour Obligations
Responsible Public Entity: Ministry of Labor
Completion time: Annual
Obligations to File:
• Report on “Fourteen Salary” payment to
employees (Scholar Bonus)
• Report on Annual Net Profit
• Report on “Thirteen Salary” payment to
employees (Christmas Bonus)

6. Municipal Taxes
Responsible Public Entity:
Municipalities of the city where the
company operates
Completion time: Annual
Obligations to File:
• Payment of municipal license
• Fire Permits

7. Schedule of Annual Corporate Requirements
CORPORATE, LABOUR AND TAX DECLARATION SCHEDULE – ECUADOR
Requirement to be presented Date of filing Government Agency
Monthly Company VAT and other Withholding and Taxes Each Month
SRI
Filing of the Shareholders, Partners, Board Members and Administrators Annex
February
SRI
Payment of municipal license March Municipalities
Fire Permit March Municipalities
Income Tax April SRI
Annual Financial Statements.
List of shareholders (Beneficiary owners)
Annual shareholder minutes
Additional reports (depending on the size of the company)
April
Superintendence of Companies
Report on Annual Net Profit April Ministry of Labour
Dividend Annex May SRI
Appendix of assets and liabilities of companies and permanent establishments (tax
obligation) May
SRI
Comprehensive Transfer Pricing Report June SRI
Report on “Fourteen Salary” payment to employees (Scholar Bonus)
August
Ministry of Labour
Filing of the assets and liabilities of companies and permanent establishments (labour
obligation) August
SRI
Payment Contribution (The filing and payment are done in nil when the assets are between
USD $0 – USD $23,000) September
Superintendence of Companies
Report on “Thirteen Salary” payment to employees (Christmas Bonus)
December
Ministry of Labour

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