Ecuador has published Resolution No. NAC-DGERCGC20-00000071, which establishes rules for voluntary advance income tax payments. Mandatory advance income tax payment obligations were repealed with effect from 1 January 2020 by the tax reform law for 2020, the Law of Simplicity and Tax Progressivity (Law No. SAN-2019-1270).

The resolution provides that any person obliged to pay income tax, inclu…