Resolution No. NAC-DGERCGC19-00000026 governs the procedure for the refund of income tax withholding applied to non-residents who benefit from double tax treaties between Ecuador and other contracting jurisdictions.
On May 21, 2024, Resolution No. NAC-DGERCGC24-00000018 was published, in which the Ecuadorian Tax Authority changed the processing time for the procedure. Now, the Tax Authority has 120 business days to respond, instead of the 60 days established in previous rules.
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