Individuals who opted for the "tax holiday" regime must inform the Tax Authorities no later than 31 January 2024 that the conditions for fiscal year 2023 have been fulfilled. According to the Resolution No. 898/021, taxpayers who have opted to extend the Tax Holiday regime (see EY Global Tax Alert, Uruguay modifies "tax holiday" regime, dated 11 February 2021), must inform the Tax Authorities by 31 January 2024 that the conditions for fiscal year 2023 have been fulfilled.For these purposes, taxpayers must send an email to "fiscint@dgi.gub.uy" explaining that:The condition of 60 days of physical presence in the country during the...