* Update - Ecuador's Constitutional Court issued a decision on 26 September 2025, finding that the Organic Law on Public Integrity is unconstitutional and invalid in its entirety. The Organic Law had introduced the amnesty scheme.
Ecuador has issued Presidential Decree No. 57 for implementing a temporary amnesty scheme for the waiver of interest, penalties, costs, and surcharges. The measure complements the administrative rules released earlier by the tax authority (SRI) in Resolution NAC-D…