Key Obligations for Economic Groups
During June 2025, Ecuadorian companies with related party transactions must comply with relevant tax obligations. According to the SRI (Servicio de Rentas Internas – Internal Revenue Service) regulations, taxpayers whose income from related party transactions exceeded US$3 million during the 2024 tax year must file the Annex of Related Party Transactions.
In addition, if such transactions exceed US$10 million, the obligation to file the Comprehensive Transfer Pricing Report, supported by a technical study under the OECD Guidelines, is added.
Due Dates According to the RUC’s Ninth Digit
The due dates for filing these obligations are determined by the ninth digit of the taxpayer’s RUC (Registro Único del Contribuyente – Single Taxpayer Registration/TIN), according to the following schedule:
| RUC’s Ninth Digit | Filing deadline |
|---|---|
| 1 | June 10, 2025 |
| 2 | June 12, 2025 |
| 3 | June 14, 2025 |
| 4 | June 16, 2025 |
| 5 | June 18, 2025 |
| 6 | June 20, 2025 |
| 7 | June 22, 2025 |
| 8 | June 24, 2025 |
| 9 | June 26, 2025 |
| 0 | June 28, 2025 |
Companies must meet these deadlines to avoid penalties.
Importance of Technical Compliance
Failure to comply with these obligations can lead to financial penalties and additional audits. Therefore, companies must ensure that their information is supported by adequate price reporting of their intercompany transactions.
This technical analysis should include comparability, selection of the most appropriate method, and determination of acceptable margins, considering the role and risk assumed by each party.
Plan in Advance and Avoid Contingencies
June is a key month to review, validate, and file tax information. Proper planning and specialized support in Transfer Pricing will ensure adequate compliance with these requirements.
At TPC Group, we have an expert team to design, prepare, and file Transfer Pricing reports in Ecuador and Latin America. We provide customized advice to comply with the SRI requirements effectively and safely.
Contact us today, and ensure your company’s tax compliance.
Sources: Tax and business obligations May 2025 / Transfer Pricing Report and Annex in Ecuador / Bulletin No. NAC-COM-24-050Sri+10Sri+10Sri+10 / International Taxation