Ecuador's Internal Revenue Service (SRI) has issued Resolution NAC-DGERCGC22-00000027, which revises the tax (credit) refund mechanism for non-residents benefiting from a tax treaty between Ecuador and a relevant foreign country. The resolution provides that the amounts recognized by the SRI will be reimbursed through the issuance of a credit note or by means of payment requested by the non-resident beneficiary of the relevant tax treaty. For the credit note, the resolution provides that a n…