The Internal Revenue Service ( SRI ) is an autonomous body of the State of Ecuador, whose main function is the collection of taxes, based on a database of taxpayers. It was created on the basis of the old General Directorate of Revenue. Its director is the economist Marisol Andrade Hernández.

Functions, attributions and obligations

The powers of the SRI against internal taxes.

• Disseminate and train the taxpayer regarding their tax obligations.
• Prepare studies to reform the tax legislation.
• Apply sanctions. By Law

Law No. 41, art. 2

1. Execute the tax policy approved by the President of the Republic;
2. Carry out the determination, collection and control of the internal taxes of the State and of those whose administration is not expressly assigned by Law to another authority;
3. Prepare studies regarding tax legislation reforms;
4. To know and resolve the petitions, claims, resources and to answer the queries that are proposed, in accordance with the Law;
5. Issue and cancel credit titles, credit notes and recovery orders;
6. Impose sanctions in accordance with the Law;
7. Establish and maintain the national tax statistical system;
8. Carry out the assignment for consideration, of the portfolio of credit titles in full or in part, with the prior authorization of the Board of Directors and subject to the Law;
9. Request the taxpayers or their representative any type of documentation or information related to the determination of their tax obligations or of third parties, as well as for the verification of acts of tax determination, in accordance with the Law; Y,
10. The others assigned by the laws.

The resources that citizens contribute in the form of taxes finance works and projects administered by the government, ensuring equality, equity and redistribution of wealth. Through the payment of taxes, Ecuadorians become owners of their future, because they are investing in a planned and egalitarian economic and social development.