Ecuador has published Resolution No. NAC-DGERCGC20-00000054 of 4 September 2020, which established rules for the collection of an exceptional advance income tax payment as reintroduced by Executive Decree No. 1137, published on 3 September 2020. Executive Decree No. 1137 was issued to reintroduce the exceptional tax payment because the first decree introducing the payment, Executive Decree No.…