Uruguay's Directorate General of Taxation (DGI) has announced Resolution No. 077/2021 of 19 January 2021, which provides an advance payment deadline extension for the month of December 2020 due to COVID-19. The Resolution provides that taxpayers with taxable gross income of up to 6 million indexed units (UI) in the previous year, excluding those managed by the Large Taxpayers Division, are allowed to pay their advance corporate income tax (IRAE), wealth tax (IP), and capital duty (ICOSA) for the month of December 2020 in February 2021. Normally, payments for December would be due in January. Note that Uruguay has provided...