To mitigate the effects of the COVID-19 pandemic, Uruguay extended the due dates for medium-sized and small taxpayers to file certain tax returns and make certain advance tax payments.   The Uruguayan Tax Authority issued Resolution No. 624/021, extending the due dates for medium-sized and small taxpayers to make certain advance tax payments and file certain tax returns in May 2021, depending on the taxpayer’s classification.According to the resolution, taxpayers with taxable income derived from sales, services and other gross income from the previous tax year that does not exceed six million Indexed Units (US$665,000 approx.) may pay their advance payments of corporate income tax (CIT), net...