The Guayaquil municipality has initiated a notification process for the Municipal Patent Tax, targeting individuals who hold an active Unique Taxpayer Registry (RUC) for economic activities. This new round of notifications affects those engaged in various economic sectors within Ecuador's most populous canton, emphasizing sectors like advertising, commerce, industry, finance, real estate, and professional services. The Municipal Patent Tax is not a new levy; rather, it is an established fiscal measure designed to ensure the proper taxation of commercial enterprises operating in Guayaquil.

According to the provisions set forth in the Organic Code of Territorial Organization, Autonomy and Decentralization (COOTAD), specifically articles 546 to 550, the Municipal Patent Tax is collected annually based on the taxpayer's assets. The authority aims to streamline the taxation process by notifying taxpayers through email, ensuring they are informed about their tax obligations. The tax's base is calculated based on the financial status of individuals and businesses liable for it, thus correlating the amount owed with their economic activities and asset declarations.

The implementation of this tax points to the city’s efforts to enhance its revenue generation and regulate informal economic practices. With over 9,000 individuals already identified through tax registration records, the Guayaquil municipality is proactively engaging small and medium-sized enterprises (SMEs) in formal economic practices. This move not only bolsters local taxation that can be reinvested into the city’s infrastructure and services but also emphasizes the importance of tax compliance among business operators in the region.