SRI Extends Tax Deadline to April 23 for RUC Digits 5/6 After April 20 System Failure — 283,413 Still Unfiled
The Extension
The Servicio de Rentas Internas (SRI) confirmed the deadline extension following system intermittencies on the original April 20 filing day, per El Universo (source) and Primicias (source).
Extension Parameters
| Parameter | Detail |
|---|---|
| Original deadline | April 20, 2026 |
| New deadline | April 23, 2026 |
| Affected taxpayers | RUC ninth digit 5 or 6 |
| Taxes covered | Corporate income tax, monthly VAT (IVA), currency-outflow tax (ISD) |
| Penalty treatment | "sin que se les genere multas, recargos ni intereses" |
| Further RUC digits | Per Primicias, additional extensions expected rolling by ninth digit; not fully published |
The Unfiled Problem
In separate reporting, El Universo confirmed that 283,413 taxpayers have not filed their 2025 income tax returns at all as of April 21 — an aging population of compliance risk independent of the April 20 system failure.
System Cause
"Intermitencias en el sistema ante la demanda y volumen de información procesada." The platform failure was driven by last-minute filing volume, not a security incident.
What to Watch
- Rolling extensions for RUC digits 7, 8, 9, 0 — Primicias has signaled these will follow but with dates yet to be published. Taxpayers in those brackets should not assume automatic extension.
- Penalty recovery — SRI's posture is penalty-free within the window. For late filings beyond April 23, standard penalty schedules (multa + recargo + interés) resume.
- 283,413 unfiled compliance pipeline — this cohort represents ~7-8% of the estimated active RUC base, a notable tail of non-compliance that SRI typically pursues through administrative collection procedures over subsequent quarters.
- Platform capacity investment — April system failures have now recurred in consecutive years; budget allocation for SRI platform modernization is a standing policy question.
- CFO-level action — corporate tax directors should confirm RUC ninth-digit alignment with subsidiary entity structures and verify ISD pre-payments against the new April 23 date.
- Audit cycle — extensions do not postpone the audit cycle. SRI's verificación and auditoría programs continue on the original calendar.
Source: El Universo, Primicias
Source
El Universo — “SRI amplía plazo para declaraciones de impuesto a quienes no pudieron hacerlo este 20 de abril”
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