Uruguay has published Decree No. 419/022, which establishes the minimum monthly advance corporate income tax (IRAE) payment amounts for 2023. The minimum amounts are provided in the following scale based on gross revenue in the prior year, considering a reference amount (305,000 indexed units)

• up to 3 times the reference amount - UYU 6,770
• over 3 times the reference amount up to 6 times - UYU…