Eight years later, SENAE tried to collect USD 1.57 million. It was too late
Ecuador's National Customs Service (SENAE) tried to collect USD 1.57 million from a company more than eight years after the debt became enforceable. At Meythaler & Zambrano Abogados we obtained a ruling declaring the obligation time-barred, and on 24 September 2026 the National Court of Justice upheld it.
The ruling confirms a clear rule for taxpayers: the authority cannot collect an obligation once the statute of limitations has expired, even if the taxpayer later acknowledges the debt.
The case
On 24 September 2026, the Specialized Tax Litigation Chamber of the National Court of Justice dismissed SENAE's cassation appeal. This left in place the judgment of the District Tax Litigation Court of Quito, which had declared the obligations pursued by SENAE time-barred.
Amount sought: USD 1,571,595.74, in a coercive collection proceeding brought by SENAE
Origin: a rectification of customs duties (rectificación de tributos)
A question of dates
The case turned on three dates:
16 October 2015: the obligation became enforceable when the cassation judgment confirming it became final.
16 October 2020: SENAE's five-year period to collect expired.
5 December 2023: SENAE served the payment order, more than eight years after the obligation became enforceable.
What the Court decided
The Court rejected SENAE's arguments and held that:
The limitation period for collection runs from the date on which the judgment ending the challenge to the tax assessment becomes final (article 55 of the Tax Code).
Neither service of the payment order nor a request for a payment plan interrupts the limitation period if it occurs after the period has expired (article 56 of the Tax Code).
A taxpayer's acknowledgment of a debt that is already time-barred does not revive it.
Put simply: a period that no longer exists cannot be interrupted.
What this means for your company
This ruling strengthens legal certainty for companies facing late collection attempts by Ecuador's tax and customs authorities. If your company receives a payment order for old obligations, contact us immediately so we can resolve it.
Our Tax and Customs team is available to review your case:
Dr. José Meythaler, Managing Partner | Litigation — jmeythaler@lmzabogados.com
Gabriel Pinto, LL.M., Director | Tax and Customs — gpinto@lmzabogados.com
Ana Belén Palacios, Deputy Head | Tax and Customs — apalacios@lmzabogados.com
