Uruguay
Decreto 312/2006 - RESPONSABILIDAD POR OBLIGACIONES TRIBUTARIAS DE TERCEROS. IMPUESTO AL VALOR AGREGADO. IMPUESTO A LAS RENTAS DE LA INDUSTRIA Y COMERCIO.
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.