Uruguay
Decreto 312/2004 - IMPUESTO A LAS RENTAS DE LA INDUSTRIA Y COMERCIO. REDUCCION DE TASAS
1 provisions
This provision says the earlier tax-rate reduction should apply to all taxable events of the tax.
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 212/1974 - PRORROGA DEL PLAZO PARA LA EXONERACION DE DERECHOS ADUANEROS A LA IMPORTACION DE AZUCAR CRUDO Y/O EN BRUTO
1 provisions
The exemption from customs duties and additional import taxes is extended until 30 September 1974, but the import tax created by Law No. 13,637 is not included in the exemption.
Decree law Open & ChatUruguay
Decreto 215/2007 - PROGRAMA DE APOYO A LA GESTION TRIBUTARIA. DIRECCION GENERAL IMPOSITIVA. SE LE OTORGA UN CREDITO POR LOS IMPUESTOS DE IVA y COFIS
1 provisions
The tax authority is granted a credit for VAT and social security financing contribution taxes on goods and services bought for the tax management support program, and it must use credit certificates to materialize that credit.
Decree law Open & ChatUruguay
Decreto 128/1968 - TRIBUTOS. LIQUIDACION DE IMPUESTO. UVA
1 provisions
This provision modifies article 4 of Decree No. 54/968, which concerns collection of the tax on grapes for winemaking.
Decree law Open & ChatUruguay
Decreto 52/2001 - SUSTITUCION DE LAS TASAS DEL IMPUESTO A LOS ACTIVOS DE LAS EMPRESAS BANCARIAS
1 provisions
This section notes a tax-rate adjustment for bank asset tax and says the decree takes effect from 1 March 2001.
Decree law Open & ChatUruguay
Decreto 73/1965 - TRIBUTOS. IMPUESTO A LAS PASTAS DENTRIFICAS. AMPLIACION
1 provisions
This section amends articles 1 and 4 of Decree No. 520/961 to authorize payment of the toothpaste tax by sworn declaration.
Decree law Open & ChatUruguay
Decreto 317/2006 - LIQUIDACION DE TRIBUTOS
1 provisions
For tax liquidation managed by the tax authority, only certain food or representation expenses may be deducted.
Decree law Open & ChatUruguay
Decreto 287/1966 - IMPUESTO A LOS COMPROMISOS DE COMPRAVENTA DE CASAS DE COMERCIO. REGLAMENTACION
1 provisions
This provision replaces article 15 of Decree No. 44/966, which concerns the tax on purchase commitments, for cases involving transfers of rights over commercial and industrial establishments.
Decree law Open & ChatUruguay
Decreto 75/2021 - FIJACION DE UNA FRANQUICIA MINIMA ADICIONAL PARA COMPRAS EN TIENDAS TAX FREE SHOP
1 provisions
Se fija una franquicia adicional de U$S 1.000 por 90 días y luego de U$S 650 por otros 90 días.
Decree law Open & ChatUruguay
Decreto 90/1968 - IMPUESTO A LA RENTA. IMPUESTO DE TRIBUTO UNIFICADO. IMPUESTO A LAS VENTAS Y SERVICIOS. REGLAMENTACION
1 provisions
This section reglamenta provisions on the Sales and Services Tax and on how taxpayers under the Unified Tax must document their operations.
Decree law Open & ChatUruguay
Decreto 145/2011 - OTORGAMIENTO DE BENEFICIOS TRIBUTARIOS A INSTITUCIONES DE ENSEÑANZA PRIVADA. IRAE E IMPUESTO AL PATRIMONIO
1 provisions
This decree refers to tax benefits for donations made by IRAE and wealth tax taxpayers to private education entities serving the most disadvantaged populations.
Decree law Open & ChatUruguay
Decreto 93/2002 - REGULACION DEL IMPUESTO A LAS TELECOMUNICACIONES
1 provisions
This section sets rules for the telecommunications tax: the tax is collected by the tax authority, identifies who must pay it, lists which outgoing communications are taxable, and sets the tax base and special exemptions.
Decree law Open & ChatUruguay
Decreto 197/1977 - FIJACION DE LA TASA DE INTERES QUE DEVENGARAN LOS TRIBUTOS RECAUDADOS POR ORGANISMOS INCLUIDOS EN EL REGIMEN DEL CODIGO TRIBUTARIO
1 provisions
Sets monthly interest and late-payment surcharge rates for taxes under the Tax Code regime for calendar year 1977.
Decree law Open & ChatUruguay
Decreto 237/1979 - DECLARACION DEL ALCANCE DE LAS EXONERACIONES A LA IMPORTACION DE INSUMOS AGROPECUARIOS, A LOS TRIBUTOS A LA IMPORTACION
1 provisions
This section says the import exemptions already established for certain agricultural inputs also cover import taxes or taxes applied when the import takes place.
Decree law Open & ChatUruguay
Decreto 285/1970 - TRIBUTOS. BEBIDAS ALCOHOLICAS. DECLARACION JURADA.
1 provisions
The application of article 1 of Decree No. 38/968, as amended, is suspended until 1971 for the liquor licenses tax declaration filing rule.
Decree law Open & ChatUruguay
Decreto 111/2013 - FIJACION DEL MONTO MAXIMO DE LOS BENEFICIOS FISCALES A IMPUTAR COMO PAGO A CUENTA DEL IRAE E IMPUESTO AL PATRIMONIO
1 provisions
The decree sets a maximum amount of tax benefits that can be applied as advance payment for IRAE and Wealth Tax for the second half of 2012, and gives the Council and the tax authority roles in handling the donations and certificates.
Decree law Open & ChatUruguay
Decreto 349/2003 - FLEXIBILIZACION DE LA REGULACION DE LOS CERTIFICADOS DE CREDITO DE LA DGI
1 provisions
This section says the decree is intended to make the rules on tax credit certificates and related tax procedures more flexible.
Decree law Open & ChatUruguay
Decreto 7/2010 - REGIMEN DE DEVOLUCION DE TRIBUTOS A LAS EXPORTACIONES. CERTIFICADOS DE CREDITO. MODIFICACION
1 provisions
This decree amends the export tax refund credit rules so the timing of enforceability can be brought forward for companies that are closing down, allowing those credits to be used against their own tax debts.
Decree law Open & ChatUruguay
Decreto 83/1976 - APROBACION DE TEXTO ORDENADO DE LA DGI. 1976
1 provisions
The decree approves an updated consolidated text for taxes within the competence of the General Tax Directorate.
Decree law Open & ChatUruguay
Decreto 64/1985 - ACTUALIZACION DE MONTOS DE MULTAS DE INFRACCIONES TRIBUTARIAS. CONTRAVENCION E INSTIGACION PUBLICA A NO PAGAR TRIBUTOS. 1985
1 provisions
This provision updates tax-related amounts and sets a fine range for situations covered by articles 95 and 98 of the Tax Code.
Decree law Open & Chat