The Internal Revenue Service (SRI) issued Resolution NAC-DGERCGC25-00000023, through which the traditional Mining Annex is replaced by the new “Mining Activities Information Form”, modifying resolution NAC-DGERCGC25-00000004 “Rules that establish the obligation, conditions, deadlines and exceptions for the presentation of the ‘Mining Annex'”.
- Monthly reporting
The information must be submitted with a monthly cut-off and delivered in the month following the corresponding one, considering the ninth digit of the RUC to determine the exact expiration date.
For example, those with the ninth digit “1” must file their form on the 10th of the following month, while those with the ninth digit “0” will have until the 28th.
- Retroactive information
The resolution establishes that concession holders, marketers and exporters of mineral substances must submit retroactive information corresponding to the fiscal years 2022, 2023, 2024 and 2025.
The report for the periods 2022 and 2023 must be made in January 2026, while the one for 2024 and 2025 must be submitted in February 2026.
- Technical file
To facilitate compliance, the SRI will make the technical file of the new form available to taxpayers on its web portal (www.sri.gob.ec) as of November 30, 2025.
- Actions by mining holders
- In the face of these changes, companies must update their internal procedures to align them with the new requirements.
- They must prepare the required technical and tax documentation in advance, so that their processes are not interrupted.
- In addition, with specialized advice, they will be able to mitigate tax risks to ensure regulatory compliance and avoid contingencies that may affect the mining operation.
For more information, please do not hesitate to contact us.
This bulletin contains a summary of legal developments of interest, and therefore cannot be considered as provided advice. If you have any questions, please contact the AVL Abogados team.
