Through Resolution NAC-DGERCGC17-43 published on August 17, 2017 in Official Register Supplement 59, the Resolution was amended that establishes tax havens, jurisdictions of lower taxation and preferential regimes. The changes incorporated are as follows:

Through Resolution NAC-DGERCGC17-617 published on December 28, 2017 in Official Register Supplement 149, the Resolution of SRI 532 of 2016 was modified, in which aspect was established as a deadline of consultation, financial information to be used among others. The changes to this Resolution are the following: