Uruguay
Decreto 54/1968 - TRIBUTOS. IMPUESTO INTERNO A LOS VINOS COMUNES
1 provisions
Regulates the internal tax on common wines and assigns fiscal oversight to the Dirección General Impositiva.
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 7/1965 - COOPERATIVAS AGROPECUARIAS. EXONERACIONES TRIBUTARIAS
1 provisions
This provision amends article 2 of a 1963 decree about the requirements for agricultural cooperatives to access tax exemption benefits.
Decree law Open & ChatUruguay
Decreto 180/1973 - PRORROGA DE LA EXONERACION DEL IMPUESTO CREADO POR EL ART. 173 DE LA LEY 13.637, REFERENTE A LA IMPORTACION DE MAQUINARIAS PARA SU APLICACION EN CITRICULTURA
1 provisions
The decree extends an exemption from the tax on imports of machinery used in citriculture.
Decree law Open & ChatUruguay
Decreto 129/1967 - COMERCIO EXTERIOR. TRIBUTOS. IMPORTACION DE MAQUINARIA Y MATERIAS PRIMAS
1 provisions
The provision exempts a specified machine and 18 "President" looms with card perforators from the import tax, as long as they are destined for the national textile industry.
Decree law Open & ChatUruguay
Decreto 279/1966 - BIENES DE ACTIVO FIJO. AVALUO DE INMUEBLES
1 provisions
This section sets regulatory rules for the tax treatment of banking activities and establishes revaluation coefficients for fixed assets of banks, banking houses, and popular savings institutions.
Decree law Open & ChatUruguay
Decreto 149/1965 - DIRECCION GENERAL IMPOSITIVA. TRIBUTO UNIFICADO. REGLAMENTACION. AMPLIACION
1 provisions
This provision expands the scope of Decree No. 106/965, which regulates Law No. 13,319 on the application and collection of the unified tax for commercial and industrial activities.
Decree law Open & ChatUruguay
Decreto 43/1966 - IMPUESTO A LAS TRANSACCIONES AGROPECUARIAS. FIJACION DE FICTOS
1 provisions
Sets deemed prices for calculating the tax on agricultural transactions, including cold-storage conservation of fruits and poultry products.
Decree law Open & ChatUruguay
Decreto 31/1965 - TRIBUTOS. IMPUESTO A LA VENTA DE MONEDA EXTRANJERA. REGLAMENTACION
1 provisions
This section says the law is being regulated for the foreign-currency sales tax carried out by official and private banks, bank houses, exchange offices, and financial companies.
Decree law Open & ChatUruguay
Decreto 122/1968 - TRIBUTOS. CERTIFICADO UNICO. EXPEDICION DE PASAPORTES. REGLAMENTACION
1 provisions
Whoever asks for a passport to be issued or renewed must present the unique certificate issued by the Office of Income Tax.
Decree law Open & ChatUruguay
Decreto 197/1964 - TRIBUTOS. IMPUESTO A LOS CHEQUES. BANCO REPUBLICA. AUTORIZACION
1 provisions
BROU is authorized not to require payment of the cheque tax from certain autonomous entities and decentralized services.
Decree law Open & ChatUruguay
Decreto 50/1973 - TRIBUTOS. IMPUESTO A LAS BEBIDAS ALCOHOLICAS
1 provisions
This provision states that Law No. 14,100, articles 99 and 100 are regulated for the collection and supervision of alcohol taxes.
Decree law Open & ChatUruguay
Decreto 397/1974 - RECAUDACION DE LA DGI-OFICINA DE IMPUESTOS INTERNOS DEL IMPUESTO QUE GRAVA EL PRECIO DE VENTA DE COMBUSTIBLES, GRASAS Y LUBRICANTES
1 provisions
The tax on fuels, fats, and lubricants is to be collected by the Dirección General Impositiva.
Decree law Open & ChatUruguay
Decreto 215/1971 - COMERCIO EXTERIOR. TRIBUTO UNICO A LA IMPORTACION. RECAUDACION
1 provisions
This provision states that rules are set for collecting the single tax on the import of certain motor vehicles, and that the revenue is to be paid into the National Treasury account.
Decree law Open & ChatUruguay
Decreto 119/1965 - CONVERSION DE EDIFICIOS AL REGIMEN DE PROPIEDAD HORIZONTAL. EXONERACIONES TRIBUTARIAS. TRIBUTOS
1 provisions
The tax exemption for building conversions to horizontal property applies only proportionally to the value represented by the new constructions.
Decree law Open & ChatUruguay
Decreto 97/2007 - FIJACION DE LA TASA DE DEVOLUCION DE TRIBUTOS A LAS EXPORTACIONES
1 provisions
This decree sets export tax refunds and indirect tax refunds for products listed in Annex I and Annex II.
Decree law Open & ChatUruguay
Decreto 174/2001 - REGULACION DEL IMPUESTO A LAS CESIONES, PERMUTAS O TRANSFERENCIAS DE DEPORTISTAS
1 provisions
The decree sets rules for a tax on transfers or swaps of athletes’ rights, including who pays, who collects it, the tax base, a 5% rate, and territorial rules.
Decree law Open & ChatUruguay
Decreto 312/1964 - IMPORTACIONES. FORRAJES. EXONERACIONES TRIBUTARIAS
1 provisions
Imports of the listed forages are exempt from customs duties, import taxes, and surcharges until 15 October 1964.
Decree law Open & ChatUruguay
Decreto 276/1966 - BIENES DE ACTIVO FIJO. AVALUO DE INMUEBLES
1 provisions
New revaluation coefficients are set for immovable property given or intended for lease, and the capital companies’ income tax must be paid within five months after the fiscal year ends.
Decree law Open & ChatUruguay
Decreto 148/1968 - ADMINISTRACION NACIONAL DE COMBUSTIBLES ALCOHOL Y PORTLAND. AUTORIZACION PARA DISPONER DE IMPUESTOS
1 provisions
ANCAP is authorized to dispose of the taxes it must pay on sales of fuels, lubricants, alcohols, and alcoholic beverages for the period determined.
Decree law Open & ChatUruguay
Decreto 221/2005 - EMISION NOTAS DEL TESORO SERIE 4
1 provisions
The Banco Central del Uruguay is authorized to issue up to UI 1,200,000,000 in Treasury Notes Series 4, with semiannual interest payments and a 5-year term. The notes are placed by tender, issued only through special account crediting, and their holding, income, and trading gains are tax-exempt except for the Income Ta
Decree law Open & Chat