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Uruguayan Tax Authority adjusts certain formalities relating to documentation of activities of taxpayers who are totally or partially exempt from taxes

31 July 2020

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Tax Alerts, Legislation & Policy, National/Federal Taxation

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Uruguay

On 17 July 2020, Uruguay's Tax Authority issued Resolution No. 1252/020, making certain adjustments to the formalities relating to the documentation of activities of taxpayers who are totally or partially exempt from taxes administered by the DGI (tax authority). The provisions of the resolution apply from 1 September 2020.The following adjustments were made:Taxpayers exempt from tax for all their activities shall request a certificate from the DGI in order to print their documentation, which shall include the words: "Exempt Taxpayer."Taxpayers who carry out more than one activity shall also request the certificate to document the operations relating to those activities...