Esheria Regulatory Atlas
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
1 provisions
Certain individuals who become tax residents in Uruguay from fiscal year 2020 may choose between two tax treatments for foreign-sourced movable capital income.
Uruguay
1 provisions
The provision lets certain taxpayers offset national taxes, interest, surcharges, and fines with qualifying claims against the Central Administration, and authorizes the National Comptroller’s Office to issue internal compensation checks.
Uruguay
1 provisions
This excerpt says the government is keeping the tax application percentage for fuels and references a prior decree.
Uruguay
1 provisions
This section says the Ministry of Foreign Affairs is included among the state offices that signed a 15 September 1960 decree about newspaper paper imports and related tax exemptions.
Uruguay
1 provisions
This provision sets the interest rate referred to in Article 33(1) of the Tax Code at 4% per month.
Uruguay
1 provisions
A sum is allocated to subsidize gas consumption by Compañía del Gas y Dique Seco de Montevideo Limitada in Montevideo, and imports of mineral coal are exempted from the tax created by Law No. 13.637 of 21 December 1967.
Uruguay
1 provisions
This section says earlier rules are replaced regarding intervention of wool sales slips and the deadline for filing sworn statements about the tax on minimum required production from agricultural operations.
Uruguay
1 provisions
This provision adds rules to help apply the sales and services tax, treats certain alcohols as exempt goods, and repeals part of another decree.
Uruguay
1 provisions
Exporters who have signed or will sign facilities agreements are exempt from submitting certificates showing they are up to date on taxes and social obligations, but only for export-related procedures.
Uruguay
1 provisions
This section sets the basic productivity value for civil year 1966 for tax recalculation purposes for capital companies and agricultural producers.
Uruguay
1 provisions
This section regulates Law No. 13,562 and sets rules for paying the additional tax tied to the property contribution for rural immovable property.
Uruguay
1 provisions
This decree sets a 2% export tax refund rate for specified tariff items.
Uruguay
1 provisions
The Consejo Nacional de Subsistencias y Contralor de Precios may buy and import coffee beans up to a determined limit, using a price-request system, and without taxes or charges. It is also exempt from applying Decreto Nº 256/968 for exchange operations.
Uruguay
1 provisions
The decree sets minimum and maximum tax fines at $50 and $1,730, and says the new amounts apply for 1999.
Uruguay
1 provisions
The provision regulates how certificates are issued to show that tax obligations are up to date with certain listed institutions.
Uruguay
1 provisions
The decree sets a 2% tax refund rate for exports shipped from the decree’s effective date, for tariff item 3004.39.29.00.
Uruguay
1 provisions
The decree designates specified companies as responsible for third-party tax obligations for VAT on certain poultry purchases, requires monthly payment of 90% of the tax to the tax authority, and requires issuance of resguardos under the authority’s conditions.
Uruguay
1 provisions
For civil year 1975, the late-payment surcharge percentage under article 94 of the Tax Code is 5%.
Uruguay
1 provisions
This decree changes Article 1 of Decree No. 30/015, which concerns the wealth tax.
Uruguay
1 provisions
This provision repeals the export tax refund rates for tariff items 7404.00.00.00 and 7602.00.00.00.