Uruguay's Directorate General of Taxation (DGI) has announced that medium-sized taxpayers (CEDE) and large taxpayers with fiscal years ending July 2021 and later are required to use Form No. 1050 for the declaration of corporate income tax (IRAE), wealth (assets) tax (IPAT), and control tax on companies (ICOSA). Taxpayers with a year-end prior to July 2021 generally continue to use Form No. 2149. However, taxpayers with a year-end between January 2021 to June 2021, whose main activity is included in the provisions of Article 1 of Law 19.956 and are beneficiaries of the tax credit attributable to the balance of...