The Ecuadorian Constitutional Court has declared unconstitutional Decree 1109, which had established a requirement for certain taxpayers to make estimated tax payments in advance for fiscal year 2020 to assist with COVID-19 relief efforts.
Background
In July 2020, the Ecuadorian President ordered certain taxpayers to pay estimated income taxes for fiscal year 2020, rather than paying the entire tax by the April 2021 deadline. The Government considered the early income tax payments as necessar…