Ecuador's Internal Revenue Service (SRI) has published Resolution No. NAC-DGERCGC21-00000045 of 8 December 2021, which regulates a tax payment facility for the tourism sector provided as part of Law for Economic Development and Fiscal Sustainability after the COVID-19 Pandemic, published 29 November 2021. The payment facility is available for taxpayers registered in the National Tourism Register with a valid operating license as on 29 November 2021 that have not been able to comply with their tax payment obligations during the fiscal years 2020 and 2021. In particular, the payment facility covers payment obligations due between 1 January 2020 and 29 November 2021, with such obligations allowed to be paid in up to 48 equal monthly installments. Where a payment facility request is accepted, a waiver of fines, interest, and surcharges is provided for the amounts due.