Resolution number NAC-DGERCGC26-00000001 of January 9, 2026, published in Official Gazette 200 third supplement of January 9, 2026, amends resolution number NAC-DGERCGC25-000000004 of February 20, 2025, which contains the rules that establish the obligation, conditions, deadlines and exceptions for the presentation of the “mining annex” (the “Rules“). The scope of the Rules and the reforms introduced are described below.
1. Purpose and scope
The Rules establish the obligated subjects, the information to be reported, the conditions, deadlines and exceptions for the presentation of the “Mining Annex”, which records exploration, exploitation, beneficiation, local marketing and export activities of metallic and non-metallic minerals. The SRI approves the content of the Annex and its reporting scheme, applicable to individuals and companies linked to mining and related commercial activities.
2. Obligated entities
The following must submit the Annex: (i) holders and co-holders of mining concessions, marketing licenses, and processing plants that carry out exploration, exploitation, local marketing, or export of minerals; (ii) those who have signed contracts for the operation, assignment and transfer of mining rights, or mandate under the special regime for small-scale and artisanal mining; and (iii) those who carry out exploration, exploitation, beneficiation, transportation, local marketing and export of metallic and non-metallic minerals (even if they are not concessionaires). Holders of artisanal mining permits are exempt from submitting the Annex.
3. Information to report
- Identification of the informant: RUC, company name/name, legal representative, fiscal year, semester, type of right/contract and domicile.
- Mining concession: location (province, canton, parish), affiliated workers, code and name of the right, hectares, dates of granting/registration, validity, regime and phase, data of assignments/resignations.
- Marketing license: location, affiliated workers, references to mining law, mandate contracts (principal, sales number and value).
- Processing plant: location, affiliated workers, identification of the client and their mining right, quantities to be processed/processed per mineral and unit, value of the service, tailings recovered and marketed.
- Mining operators: location of the contract, affiliated workers, concession and contract code, validity.
- Mandate contracts: location, affiliated workers, identification of the principal, number/amounts of sales and data of the agent.
- Ore produced: type, quantity, unit and stock of main and secondary ore.
- Purchases: receipt, supplier, quantity, unit, name of mineral, amount and origin of the mineral.
- Local sales and exports: receipt, type/identification of customer, marketing contracts, product, unit, quantity, contents and payable (main and secondary), price, source of quotation, amount, credit notes, subheading, carrier and remittance guide.
- Investments: concession code/regime and total and/or pre-operational investment, complementary exploration, and preparation/development of the deposit.
- Property, plant and equipment: detail of assets (associated or not with reserves), including machinery and the use or right to the reported machinery. Obligated parties must report all the numerals that apply to them.
The Annex is presented online in www.sri.gob.ec, in accordance with the format and specifications of the technical data sheet published by the SRI.
The obligated parties are responsible for the integrity, conservation and updating of the information reported in the Mining Annex.
4. Deadlines and timeline
The information is biannual (cut-off to June and December). It is presented in September (I semester) and March (II semester of the previous year), according to the ninth digit of the RUC. The document due date table sets 10/12/14/16/18/20/22/24/26/28 of the corresponding month for digits 1–0, and moves the due date to the next business day if it coincides with mandatory rest or holiday. In addition, the Annex must be submitted even when no information has been generated in the period.
Non-filing, late or incomplete filing constitutes an administrative offense due to regulatory failure in accordance with the Tax Code; the SRI can impose a fine of up to USD 1,000.
5. Reforms to the Rules
The Rules are reformed exclusively to adjust the dates for filing tax information in the mining sector, in accordance with the optimization of the tax delivery and receipt system. The reform states that the information required by the Standards must be submitted through the “Mining Activities Information Form” and updates the calendar of deadlines under this modality, maintaining the subjection to the ninth digit of the RUC.
The new calendar of the Mining Activities Information Form changes the report to a monthly cut-off and requires it to be filed in the month following the reported period, following the ninth digit of the RUC (standard scheme of the SRI). In practice, maturities are ordered by digit 1 to 0 with days 10, 12, 14, 16, 18, 20, 22, 24, 26 and 28 of the month, respectively; If a date coincides with a holiday or mandatory rest, the deadline is moved to the next business day. This scheme replaces the six-month regime of the “Mining Annex” and now applies to the monthly form enabled by the 2026 reform.
As context, the reform does not alter the obligated subjects or the substantive content of the report they must submit; focuses on aligning the channel and calendar of submission to the “Mining Activities Information Form”, adjusting the operational deadlines for its delivery.
For more information, please do not hesitate to contact us.
This information is a summary of legal developments of interest, and therefore cannot be considered as provided advice. If you have any questions, please contact the AVL team.