Is there income tax on foreign income in Ecuador?

According to the budgeting website www.thenest.com, Ecuador does not have a tax reporting requirement for Expat residents who receive income sourced outside La República.

For Ecuadorian citizens, says the site, the first $8,750 in Ecuador income is exempt.

The article can be googled at:

thenest.com ecuador expats do not pay income tax

Bright Tax, a tax information site, says that as an Expat resident of Ecuador, one does not need to file or pay income tax to Ecuador if all income is sourced outside the country.

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The site correctly notes that the U.S. taxes Expats on their worldwide income. 

Applicable deductions may reduce the tax obligation to the IRS.

source: www.brighttax.com

googlers:  brighttax.com ecuador expats do not pay income tax

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For Ecuador Expats who work in La República, there is a tax exclusion on foreign earned income .. of over $100,000 per year (amount varies year to year) that is available to IRS filers.

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But what if that person is not an expat. I will doing business with a local in Ecuador and I want to know if she would have to pay taxes to the Ecuadorian government. All the money will come from the USA to her. Would she have to report that income? She is a native born Ecuadorian citizen and a resident.