Ecuador has published Resolution No. NAC-DGERCGC21-00000021 of 23 April 2021, which provides for the suspension of administrative deadlines due to COVID-19. This includes that all tax administrative processes and their terms/deadlines are suspended during the period 26 April to 20 May 2021, including the limitation periods for action/collection (statute of limitations).
The suspension has been provided following the issuance of Executive Decree No. 1291 of 21 April 2021, which declared a s…