Extension of the deadline for the filing of asset declarations

By means of resolution No. NAC-DGERCGC22-00000019, issued on May 6, 2022 by the Director General of the Internal Revenue Service, Economist Marisol Andrade Hernández, it was resolved to extend the deadline for the presentation of the Statement of Assets and Liabilities of individuals and the presentation of the annex of assets and liabilities of companies and permanent establishments for the year 2022, in accordance with the following provisions:

• On a one-time basis, individuals required to file the Statement of Assets and Liabilities and individuals required to file the schedule of assets and liabilities of companies and permanent establishments must submit the information of such obligations corresponding to the year 2022, in the month of December of the same year, until the dates indicated in the following calendar, according to the ninth digit of the RUC or identity card.

• The taxpayers that are subject to the Voluntary, Single and Temporary Tax Regime for Regularization of Assets Abroad, shall file the Statement of Assets of individuals or the annex of assets and liabilities of companies and permanent establishments, corresponding to the year 2022, until December 31 of the same year. Without prejudice to the filing of any substitute returns that may be required as a result of the application of such Regime, which in turn must be filed until December 31, 2022.

Carla Frías Guevara