{"id":15747,"date":"2026-07-21T09:47:13","date_gmt":"2026-07-21T14:47:13","guid":{"rendered":"https:\/\/bustamantefabara.com\/en\/?p=15747"},"modified":"2026-07-21T09:53:00","modified_gmt":"2026-07-21T14:53:00","slug":"sri-establishes-procedure-for-declaring-the-advance-payment-obligation-on-undistributed-profits","status":"publish","type":"post","link":"https:\/\/bustamantefabara.com\/en\/sri-establishes-procedure-for-declaring-the-advance-payment-obligation-on-undistributed-profits\/","title":{"rendered":"New SPDP Opinions on the Appointment of Data Protection Officers for Public Service Providers and Data Processing Arrangements with Processors Located Abroad"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15747\" class=\"elementor elementor-15747\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23e75e5c e-con-full e-flex e-con e-parent\" data-id=\"23e75e5c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1609b1bd e-con-full e-flex e-con e-child\" data-id=\"1609b1bd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69ec2d0f elementor-invisible elementor-widget elementor-widget-image\" data-id=\"69ec2d0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1601\" height=\"901\" src=\"https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/07\/Imagen-Web-Principal-22.webp\" class=\"attachment-full size-full wp-image-15750\" alt=\"\" srcset=\"https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/07\/Imagen-Web-Principal-22.webp 1601w, https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/07\/Imagen-Web-Principal-22-300x169.webp 300w, https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/07\/Imagen-Web-Principal-22-1024x576.webp 1024w, https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/07\/Imagen-Web-Principal-22-768x432.webp 768w, https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/07\/Imagen-Web-Principal-22-1536x864.webp 1536w\" sizes=\"(max-width: 1601px) 100vw, 1601px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-517017a2 e-flex e-con-boxed e-con e-parent\" data-id=\"517017a2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7060ddf2 e-con-full e-flex e-con e-child\" data-id=\"7060ddf2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-433fcb12 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"433fcb12\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SRI Establishes Procedure for Declaring the Advance Payment Obligation on Undistributed Profits\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73a0755c elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"73a0755c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Fifth Supplement to Official Gazette No. 326 | July 15, 2026<\/strong><\/p><p>The <strong>Ecuadorian Internal Revenue Service (SRI)<\/strong> issued <strong>Resolution No. NAC-DGERCGC26-00000026<\/strong>, establishing the procedure for the declaration and payment of the <strong>advance payment on undistributed profits<\/strong>, an obligation introduced by the <strong>Organic Law on Social Transparency<\/strong>.<\/p><p>This obligation applies to <strong>Ecuadorian resident companies<\/strong> and <strong>permanent establishments of non-resident entities<\/strong> that, as of <strong>July 31 of each fiscal year<\/strong>, maintain accumulated profits from prior fiscal years that have not been distributed.<\/p><p>The Resolution provides that the declaration must be submitted exclusively through the <strong>SRI Online<\/strong> platform using the <strong>\u00abMinimum Advance Income Tax, Large Taxpayer Withholding Tax, and Advance Payment on Undistributed Profits Form\u00bb<\/strong>, under one of the following payment options:<\/p><ul><li>Single Payment: This option consists of declaring and paying the full amount during the month of <strong>August<\/strong>, according to the ninth digit of the taxpayer&#8217;s <strong>RUC<\/strong>, using obligation code <strong>1077 \u2013 Advance Payment on Undistributed Profits<\/strong>.<\/li><\/ul><table><thead><tr><td><p><strong>Ninth Digit of the RUC<\/strong><\/p><\/td><td><p><strong>Payment Deadline<\/strong><\/p><\/td><\/tr><\/thead><tbody><tr><td><p>1<\/p><\/td><td><p>August 10<\/p><\/td><\/tr><tr><td><p>2<\/p><\/td><td><p>August 12<\/p><\/td><\/tr><tr><td><p>3<\/p><\/td><td><p>August 14<\/p><\/td><\/tr><tr><td><p>4<\/p><\/td><td><p>August 16<\/p><\/td><\/tr><tr><td><p>5<\/p><\/td><td><p>August 18<\/p><\/td><\/tr><tr><td><p>6<\/p><\/td><td><p>August 20<\/p><\/td><\/tr><tr><td><p>7<\/p><\/td><td><p>August 22<\/p><\/td><\/tr><tr><td><p>8<\/p><\/td><td><p>August 24<\/p><\/td><\/tr><tr><td><p>9<\/p><\/td><td><p>August 26<\/p><\/td><\/tr><tr><td><p>0<\/p><\/td><td><p>August 28<\/p><\/td><\/tr><\/tbody><\/table><ul><li>Installment Payment: Taxpayers may elect to split the amount into <strong>three consecutive installments<\/strong> payable in <strong>August, September, and October<\/strong>. Under this option, a separate declaration must be filed for each installment using obligation code <strong>1078 \u2013 Advance Payment on Undistributed Profits (Installments)<\/strong>, following the applicable filing deadlines based on the ninth digit of the taxpayer&#8217;s RUC.<\/li><\/ul><p>The payment option selected <strong>may not be changed through an amended return<\/strong> and <strong>is not eligible for additional payment agreements<\/strong>.<\/p><p>Finally, the Resolution includes a general provision establishing that the <strong>advance payment obligation on undistributed profits for fiscal year 2025<\/strong> will be deemed fulfilled for taxpayers who, <strong>prior to the publication of the Resolution<\/strong>, had already paid the full amount due under this concept using <strong>Form 106 (\u00abMultiple Payment Form\u00bb)<\/strong> during the <strong>November and\/or December 2025<\/strong> tax periods.<\/p><p>\u00a0<\/p><p><strong><em>Tax Department \u2013 BUSTAMANTE FABARA<\/em><\/strong><\/p><p>For further information, please contact us at:<\/p><ul><li>Diego Pino: <a href=\"mailto:dpino@bustamantefabara.com\">dpino@bustamantefabara.com<\/a><\/li><li>Sof\u00eda Gordillo: <a href=\"mailto:sgordillo@bustamantefabara.com\">sgordillo@bustamantefabara.com<\/a><\/li><\/ul><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e41c484 e-flex e-con-boxed e-con e-parent\" data-id=\"e41c484\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bdcb7f5 elementor-widget__width-initial elementor-widget-tablet__width-initial elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1bdcb7f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Share the newsletter:<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3dd6fbb3 elementor-widget__width-initial elementor-share-buttons--view-icon-text elementor-share-buttons--skin-gradient elementor-share-buttons--shape-square elementor-grid-0 elementor-share-buttons--color-official elementor-widget elementor-widget-share-buttons\" data-id=\"3dd6fbb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Share on facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-facebook\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256c0 123.78 90.69 226.38 209.25 245V327.69h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11 71.69h-57.78V501C413.31 482.38 504 379.78 504 256z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tFacebook\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-linkedin\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tLinkedIn\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_x-twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Share on x-twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-x-twitter\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tX\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-426b5411 e-flex e-con-boxed e-con e-parent\" data-id=\"426b5411\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2c7d3b7a e-con-full e-flex e-con e-child\" data-id=\"2c7d3b7a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16ea57b4 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"16ea57b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">More posts<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ffa5497 e-flex e-con-boxed e-con e-parent\" data-id=\"3ffa5497\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3730fc1a elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-card-shadow-yes elementor-posts__hover-gradient elementor-widget elementor-widget-posts\" data-id=\"3730fc1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;cards_masonry&quot;:&quot;yes&quot;,&quot;cards_columns&quot;:&quot;3&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-15747 post type-post status-publish format-standard has-post-thumbnail hentry category-bulletin\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/bustamantefabara.com\/en\/sri-establishes-procedure-for-declaring-the-advance-payment-obligation-on-undistributed-profits\/\" tabindex=\"-1\" target=\"_blank\"><div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"95\" src=\"https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/07\/Portada-Web-EN-14-300x95.webp\" class=\"attachment-medium size-medium wp-image-15748\" alt=\"\" srcset=\"https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/07\/Portada-Web-EN-14-300x95.webp 300w, https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/07\/Portada-Web-EN-14-1024x325.webp 1024w, https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/07\/Portada-Web-EN-14-768x244.webp 768w, https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/07\/Portada-Web-EN-14.webp 1201w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Legal Bulletin<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/bustamantefabara.com\/en\/sri-establishes-procedure-for-declaring-the-advance-payment-obligation-on-undistributed-profits\/\" target=&quot;_blank&quot;>\n\t\t\t\tNew SPDP Opinions on the Appointment of Data Protection Officers for Public Service Providers and Data Processing Arrangements with Processors Located Abroad\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/bustamantefabara.com\/en\/sri-establishes-procedure-for-declaring-the-advance-payment-obligation-on-undistributed-profits\/\" aria-label=\"Read more about New SPDP Opinions on the Appointment of Data Protection Officers for Public Service Providers and Data Processing Arrangements with Processors Located Abroad\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLeer m\u00e1s \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-15731 post type-post status-publish format-standard has-post-thumbnail hentry category-bulletin\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/bustamantefabara.com\/en\/new-spdp-opinions-on-the-appointment-of-data-protection-officers-for-public-service-providers-and-data-processing-arrangements-with-processors-located-abroad\/\" tabindex=\"-1\" target=\"_blank\"><div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"95\" src=\"https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/06\/Portada-Web-EN-10-300x95.png\" class=\"attachment-medium size-medium wp-image-15732\" alt=\"\" srcset=\"https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/06\/Portada-Web-EN-10-300x95.png 300w, https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/06\/Portada-Web-EN-10-1024x325.png 1024w, https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/06\/Portada-Web-EN-10-768x244.png 768w, https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/06\/Portada-Web-EN-10.png 1201w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Legal Bulletin<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/bustamantefabara.com\/en\/new-spdp-opinions-on-the-appointment-of-data-protection-officers-for-public-service-providers-and-data-processing-arrangements-with-processors-located-abroad\/\" target=&quot;_blank&quot;>\n\t\t\t\tNew SPDP Opinions on the Appointment of Data Protection Officers for Public Service Providers and Data Processing Arrangements with Processors Located Abroad\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/bustamantefabara.com\/en\/new-spdp-opinions-on-the-appointment-of-data-protection-officers-for-public-service-providers-and-data-processing-arrangements-with-processors-located-abroad\/\" aria-label=\"Read more about New SPDP Opinions on the Appointment of Data Protection Officers for Public Service Providers and Data Processing Arrangements with Processors Located Abroad\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLeer m\u00e1s \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-15710 post type-post status-publish format-standard has-post-thumbnail hentry category-bulletin\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/bustamantefabara.com\/en\/arcom-updates-the-regime-for-the-mining-supervision-and-control-fee\/\" tabindex=\"-1\" target=\"_blank\"><div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"95\" src=\"https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/06\/Portada-Web-EN-13-300x95.webp\" class=\"attachment-medium size-medium wp-image-15706\" alt=\"\" srcset=\"https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/06\/Portada-Web-EN-13-300x95.webp 300w, https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/06\/Portada-Web-EN-13-1024x325.webp 1024w, https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/06\/Portada-Web-EN-13-768x244.webp 768w, https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2026\/06\/Portada-Web-EN-13.webp 1201w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Legal Bulletin<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/bustamantefabara.com\/en\/arcom-updates-the-regime-for-the-mining-supervision-and-control-fee\/\" target=&quot;_blank&quot;>\n\t\t\t\tARCOM Updates the Regime for the Mining Supervision and Control Fee\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/bustamantefabara.com\/en\/arcom-updates-the-regime-for-the-mining-supervision-and-control-fee\/\" aria-label=\"Read more about ARCOM Updates the Regime for the Mining Supervision and Control Fee\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLeer m\u00e1s \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>SRI Establishes Procedure for Declaring the Advance Payment Obligation on Undistributed Profits Fifth Supplement to Official Gazette No. 326 | July 15, 2026 The Ecuadorian<\/p>\n","protected":false},"author":10,"featured_media":15748,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-15747","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bulletin"],"_links":{"self":[{"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/posts\/15747","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/comments?post=15747"}],"version-history":[{"count":4,"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/posts\/15747\/revisions"}],"predecessor-version":[{"id":15753,"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/posts\/15747\/revisions\/15753"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/media\/15748"}],"wp:attachment":[{"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/media?parent=15747"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/categories?post=15747"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bustamantefabara.com\/en\/wp-json\/wp\/v2\/tags?post=15747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}