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Uruguay Provides Return Extension for Certain Taxpayers

27 July 2021

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Approved Changes

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Uruguay

Uruguay's Directorate General of Taxation (DGI) has announced Resolution No. 1114/2021 of 14 July 2021, which provides an extension for the submission of returns for corporate income tax (IRAE), wealth (assets) tax (IP), and control tax on companies (ICOSA). This includes that for taxpayers specified in Article 3 of Law 19.956 with a fiscal year ending 31 March 2021, the deadline for the submission of the returns is extended to August 2021, which is generally a one-month extension. Taxpayers specified in Article 3 are taxpayers of IP whose activities are specified in Article 1 of Law 19.956, which includes services...