Through Resolution No. NAC-DGERCGC26-00000001, published in Supplement to Official Gazette (Registro Oficial) No. 200 dated January 9, 2026, the Internal Revenue Service (Servicio de Rentas Internas – SRI) amended the filing calendar for the “Mining Activities Information Form” (Formulario Informativo de Actividades Mineras), applicable as of January 2026. Likewise, the filing calendar was amended for the retroactive submission of information corresponding to tax years 2022 to 2025.

Taxpayers required to submit the “Mining Activities Information Form” on a monthly basis, regarding mining activities carried out during the month—even when no activities are performed—must follow the filing calendar based on the ninth digit of their RUC, starting from fiscal period “January 2026,” which will be filed in March 2026.

As a special rule, it is established that when a due date falls on a weekend or holiday, it is moved to the next business day, except when the due date would fall in the following month, in which case the due date will be the last business day of the month in which it is due.

Additionally, taxpayers required to file the “Mining Activities Information Form” must report the monthly information for fiscal periods from January 2022 through December 2025, based on the ninth digit of their RUC, according to the following calendar, which previously started in January 2026 and now starts in February of the same year:

It should be recalled that the “Mining Activities Information Form” was created through Resolution No. NAC-DGERCGC25-00000004, which establishes this obligation for holders of mining concessions, marketing licenses, processing plants, operators, agents/mandataries, and any entity or individual carrying out related economic activities, including those who sell non-monetary gold to the Central Bank of Ecuador.

This report compiles detailed information on exploration, extraction, processing, marketing, and export operations of metallic and non-metallic minerals. Certain exceptions apply for holders of artisanal mining permits who do not sell gold to the Central Bank and for concessions intended for aggregates and quarry materials.

The sanctioning regime set by the SRI provides for fines of up to USD 1,000 for non-compliance and imposes additional obligations, such as the timely submission of contracts and addenda related to mining activities.

This is a summary of the cited Resolutions and contains information we have deemed relevant; it does not necessarily reflect Robalino®’s opinion and therefore cannot be considered legal advice. If you would like more information about the content, please contact us at unidadtributaria@robalinolaw.com