Esheria Regulatory Atlas

Tax law in Uruguay

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

923 matching statutes

• Uruguay

  Decreto 199/2009 - INCORPORACION REGIMEN DE DEVOLUCION DE IMPUESTOS INDIRECTOS A LAS EXPORTACIONES

  1 provisions

  The decree adds two citrus-essential-oil tariff items to the annex with a 2% tax refund rate, and this applies to export shipments from 1 October 2007.

  Decree law Open & Chat

• Uruguay

  Decreto 140/1993 - IMPUESTO A LAS RENTAS DE LA INDUSTRIA Y COMERCIO

  1 provisions

  This decree changes the percentage used to determine net income for certain small taxpayers without sufficient accounting records for the Industry and Commerce Income Tax.

  Decree law Open & Chat

• Uruguay

  Decreto 109/1967 - TRIBUTOS. IMPUESTO A LA RENTA. REGULACION

  1 provisions

  This provision updates rules under Law No. 12,804 on income tax withholding and repeals articles 1 to 12 of Decree No. 68/966 from 1 January 1967.

  Decree law Open & Chat

• Uruguay

  Decreto 24/1979 - AUTORIZACION PARA MODIFICAR EL MONTO IMPONIBLE PARA EL CALCULO DEL IMPUESTO DE PATENTE DE RODADOS

  1 provisions

  Río Negro is authorized to change the taxable amount used for vehicle tax calculations, and for 1978 it must use the State Insurance Bank valuation table from 31 December 1977.

  Decree law Open & Chat

• Uruguay

  Decreto 228/2001 - PRORROGA DE VIGENCIA DE LO DISPUESTO EN LOS ARTS. 2º, 3º Y 6º DEL DECRETO 558/994, RELATIVO A LAS TASAS DE DEVOLUCION DE TRIBUTOS A LAS EXPORTACIONES

  1 provisions

  This provision extends the export tax refund regime from Decree 558/994 until 30 June 2002.

  Decree law Open & Chat

• Uruguay

  Decreto 12/1986 - IMPUESTO AL VALOR AGREGADO

  1 provisions

  The decree says that balanced feed rations and raw materials used to make them are included in the legal tax exemption.

  Decree law Open & Chat

• Uruguay

  Decreto 150/1971 - EXONERACION DE IMPUESTO. APROVISIONAMIENTO DE BUQUES. MERCADERIA EN TRANSITO

  1 provisions

  Ships in Montevideo port may provision themselves with foreign-origin transit goods held in fiscal warehouses, free of fiscal taxes.

  Decree law Open & Chat

• Uruguay

  Decreto 314/2016 - INCORPORACION AL ART. 2° DEL DECRETO 147/014, LAS POSICIONES ARANCELARIAS QUE SE DETERMINAN

  1 provisions

  This decree adds three tariff positions to the export tax refund regime under earlier rules.

  Decree law Open & Chat

• Uruguay

  Decreto 246/2016 - MODIFICACION DEL ART. 6° DEL DECRETO 14/015, RELATIVO A LA REGLAMENTACION DE LA LIQUIDACION DEL IMPUESTO A LA ENAJENACION DE BIENES AGROPECUARIOS

  1 provisions

  This decree amends the prior IMEBA regulation to expand the group of taxpayers who can benefit from a reduced tax rate for sales and artisanal processing of milk from their own production.

  Decree law Open & Chat

• Uruguay

  Decreto 247/2002 - PRORROGA DE VIGENCIA DE LO DISPUESTO EN LOS ARTS. 2º, 3º Y 6º DEL DECRETO 558/994, RELATIVO A LAS TASAS DE DEVOLUCION DE TRIBUTOS A LAS EXPORTACIONES

  1 provisions

  This decree extends the export tax refund regime under Decree 558/994 for 90 days.

  Decree law Open & Chat

• Uruguay

  Decreto 351/2013 - MODIFICACION DEL DECRETO 173/012 RELATIVO AL REGIMEN DE LIQUIDACION DEL IVA APLICABLE AL JUEGO DENONIMADO "QUINIELA INSTANTANEA"

  1 provisions

  This decree modifies Article 3 of Decree No. 173/012 and extends the tax liquidation regime for the “Quiniela Instantánea” game.

  Decree law Open & Chat

• Uruguay

  Decreto 67/1991 - EXONERACIONES FISCALES A DETERMINADOS GRAVAMENES A LAS IMPORTACIONES

  1 provisions

  This section updates Decree 369/989 so that copper oxide is included among the products exempted from the listed import taxes.

  Decree law Open & Chat