Uruguay
Decreto 221/1971 - TRIBUTOS. IMPUESTO A LAS COMISIONES
1 provisions
The General Tax Inspection is entrusted with overseeing the tax on commissions collected by the Internal Taxes Office.
Decree law Open & Chat
Esheria Regulatory Atlas
Tax law in Uruguay
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
1,385 matching statutes
Uruguay
Decreto 351/1968 - FIJACION DE IMPUESTO. PRESTAMOS HIPOTECARIOS
1 provisions
This provision says a tax charge is established on loans secured by a mortgage, and the Internal Taxes Office of the General Tax Directorate will collect and oversee it.
Decree law Open & ChatUruguay
Decreto 200/1971 - TRIBUTOS. IMPUESTO UNICO A LA ACTIVIDAD BANCARIA
1 provisions
The General Tax Inspection is tasked with overseeing and controlling the single tax on banking activity, which is collected by the Internal Taxes Office.
Decree law Open & ChatUruguay
Decreto 376/2022 - FIJACION DE UNA FRANQUICIA ADICIONAL PARA COMPRAS EN TIENDAS TAX FREE SHOP UBICADAS EN AEROPUERTOS DE LLEGADA
1 provisions
The decree sets the additional duty-free shopping allowance for purchases at arrival airport Tax Free Shops at U$S 850.
Decree law Open & ChatUruguay
Decreto 390/1990 - TAX FREE SHOPS. TRIBUTOS
1 provisions
This decree corrects an error in the authorized amount mentioned in a prior resolution about Tax Free Shop purchase amounts at Carrasco, Maldonado, and Colonia International Airports.
Decree law Open & ChatUruguay
Decreto 35/1969 - TRIBUTOS. GRAVAMENES HIPOTECARIOS. REGLAMENTACION
1 provisions
The section regulates mortgage-tax matters, identifies mortgages that are exempt from the tax, and authorizes the Banco Hipotecario del Uruguay to issue stamps for collecting the tax.
Decree law Open & ChatUruguay
Decreto 204/2008 - AJUSTE OPCIONAL POR INFLACION PARA LA LIQUIDACION DEL IRIC Y DEL IRA
1 provisions
For tax liquidations, inflation adjustment is optional for industrial/commercial income tax and agricultural income tax for fiscal years closed between 30 June 2007 and 31 May 2008.
Decree law Open & ChatUruguay
Decreto 45/1973 - TRIBUTOS. IMPUESTOS INTERNOS
1 provisions
This section regulates internal taxes and sworn tax declarations referenced in Law No. 14,100.
Decree law Open & ChatUruguay
Decreto 236/1971 - TRIBUTOS. DECLARACION JURADA
1 provisions
This provision establishes rules for filing sworn tax returns and for the time limits to pay certain taxes.
Decree law Open & ChatUruguay
Decreto 336/1965 - REGLAMENTACION DE LA LEY Nº 13.319. IMPUESTO A LAS RENTAS. IMPUESTO AL PATRIMONIO
1 provisions
This section states that the law’s provisions on income tax and wealth tax are being regulated.
Decree law Open & ChatUruguay
Decreto 254/1971 - TRIBUTOS. IMPUESTO DE HERENCIAS Y ACTOS ASIMILADOS. FACILIDADES DE PAGO
1 provisions
The provision sets the interest to be applied to installment payment facilities for the inheritance tax and related taxes.
Decree law Open & ChatUruguay
Decreto 317/2017 - FIJACION DE LIMITE DE COMPRAS EN TIENDAS TAX FREE SHOP. FRANQUICIAS
1 provisions
This decree sets the additional tax-free shop allowance at US$650.
Decree law Open & ChatUruguay
Decreto 339/1966 - DIRECCION GENERAL IMPOSITIVA. TRIBUTOS. TRIBUTO DE ESTAMPILLAS
1 provisions
The Internal Taxes Office is authorized to collect the stamp tax through sworn declaration.
Decree law Open & ChatUruguay
Decreto 323/1973 - DETERMINACION DE DISPOSICIONES REFERENTE A ESPECTACULOS Y PUBLICACIONES QUE PUEDAN CONSIDERARSE OBSCENOS
1 provisions
The provision grants payment facilities for personal income tax and wealth tax.
Decree law Open & ChatUruguay
Decreto 254/1965 - TRIBUTOS. TRIBUTO UNIFICADO. LIQUIDACION
1 provisions
Certain taxpayers with credits under two specified taxes may offset those credits against the Unified Tax.
Decree law Open & ChatUruguay
Decreto 150/1973 - PRORROGA DE PLAZO PARA EL PAGO DEL IMPUESTO A LAS ENTRADAS BRUTAS
1 provisions
The payment deadline is extended for taxpayers of the Gross Receipts Tax who calculate the tax under Article 50 of Decree No. 39/973.
Decree law Open & ChatUruguay
Decreto 101/1970 - OFICINA DE IMPUESTOS INTERNOS. BOLETAS. FIJACION DE PRECIOS
1 provisions
The price of each boleta for common wine barrel form 127 is set for the forms sold by the Office of Internal Taxes of the General Tax Directorate.
Decree law Open & ChatUruguay
Decreto 190/2021 - PRORROGA DE LA FRANQUICIA MINIMA ADICIONAL PARA COMPRAS EN TIENDAS TAX FREE SHOP. 23 DE FEBRERO 2021 - 31 DE DICIEMBRE 2021
1 provisions
The decree extends the existing tax-free shopping franchise until 31 December 2021, then sets it at USD 650 afterward.
Decree law Open & ChatUruguay
Decreto 151/1971 - IMPUESTO A LA RENTA. IMPUESTO AL PATRIMONIO. ACREDITACION DE PAGO
1 provisions
Persons domiciled in the country who travel abroad must prove they are up to date with income tax and wealth tax payments.
Decree law Open & ChatUruguay
Decreto 152/1970 - DIRECCION GENERAL IMPOSITIVA. TRIBUTOS. LIQUIDACION
1 provisions
Rules are issued for identifying public securities included in sworn declarations used to liquidate the wealth tax and personal income tax for the 1969 and 1970 fiscal years.
Decree law Open & Chat