Ecuador's Internal Revenue Service (SRI) has issued Resolution No. NAC-DGERCGC22-00000007, which establishes the rules for the application of a 0% rate of the remittance tax on foreign currency outflows (ISD) where transfers are made abroad for the import of hydrocarbon fuels, biofuels, and natural gas by authorized taxpayers. The 0% ISD rate was provided for by Executive Decree No. 327 and applies from the 1 February 2022 period. Any ISD amounts withheld or collected from that date on qualifying transfers for fuel imports are to be refunded.