Taxpayers that previously paid corporate income tax and net wealth tax from January to June 2021 before the exemptions were enacted may be able to recover those amounts. The procedure sets out options for taxpayers to recover the payments, including having those payments applied to another tax liability.The Uruguayan Tax Authority issued the procedure for taxpayers to recover corporate income tax and net wealth tax paid from January to June 2021, in light of the enactment of Law No. 19,956, which established exemptions for the advanced payments of corporate income tax (CIT) and of net wealth tax (NWT) accrued from...