Through Resolution No. NAC-DGERCGC26-00000002, the Internal Revenue Service (Servicio de Rentas Internas – SRI) extended the deadline for filing tax returns and tax appendices/attachments that were originally due on January 12, 2026. This applies both to special taxpayers and to other taxpayers whose ninth digit of the RUC is 1 or 2.

This extension allows taxpayers to comply with these obligations without generating interest or penalties, according to the following schedule, considering that if a date coincides with holidays or rest days, it is moved to the next business day:

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