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.

1,385 matching statutes

• Uruguay

  Decreto 95/2010 - REGIMEN OPCIONAL DE LIQUIDACION SIMPLIFICADA DEL IRPF PARA EL PERSONAL EMBARCADO

  1 provisions

  This provision creates an optional simplified tax liquidation regime for certain Category II personal income tax earnings, and requires written notice to the substitute withholding agent to use it.

  Decree law Open & Chat

• Uruguay

  Decreto 87/2020 - FIJACION DEL IMESI A LA PRIMERA ENAJENACION DE COMBUSTIBLES. ABRIL 2020

  1 provisions

  This decree sets IMESI per liter for several fuels and alcohol carburante, gives the Executive Power power to update the tax annually based on IPC changes, and requires certain alcohol carburante manufacturers to file a sworn statement and sales report with the tax authority.

  Decree law Open & Chat

• Uruguay

  Decreto 256/1973 - REGLAMENTACION DEL ARTICULO 186 DE LA LEY 186 DE LA LEY N° 14.100 Y FIJACION DE TARIFAS Y PROVENTOS PARA LA ACTIVIDAD PORTUARIA

  1 provisions

  This provision regulates article 186 of Law No. 14,100, sets tariffs for port fees and proceeds, and exempts certain imported goods from taxes.

  Decree law Open & Chat

• Uruguay

  Decreto 396/2016 - FIJACION DE LAS MULTAS MINIMAS Y MAXIMAS PREVISTAS EN LOS ARTS. 95 Y 98 DEL CODIGO TRIBUTARIO. AÑO 2017

  1 provisions

  This decree sets the minimum fine at $360 and the maximum fine at $7,210 for the fines covered by articles 95 and 98 of the Tax Code, and applies for 2017.

  Decree law Open & Chat

• Uruguay

  Decreto 337/2017 - FIJACION DE LAS MULTAS MINIMAS Y MAXIMAS PREVISTAS EN LOS ARTS. 95 Y 98 DEL CODIGO TRIBUTARIO. AÑO 2018

  1 provisions

  This provision sets the minimum and maximum fines under Articles 95 and 98 of the Tax Code at UYU 410 and UYU 7,660, respectively.

  Decree law Open & Chat

• Uruguay

  Decreto 368/2012 - MODIFICACION DE LA FORMA Y CONDICIONES DE PRESENTACION DE LAS DECLARACIONES JURADAS DEL ITP

  1 provisions

  This provision changes how the tax declaration is filed, moving it to electronic format.

  Decree law Open & Chat

• Uruguay

  Decreto 256/2009 - FIJACION DE LAS TASAS DE DEVOLUCION DE TRIBUTOS A LAS EXPORTACIONES

  1 provisions

  The decree sets export tax refund rates for listed tariff items at 2.00% of FOB, for exports registered from the decree’s effective date.

  Decree law Open & Chat

• Uruguay

  Decreto 244/2009 - MODIFICACION DEL DECRETO 150/007 RELATIVO A LA REGLAMENTACION DEL IRAE

  1 provisions

  This decree changes article 26(5) of Decree 150/007, in a tax context about deductions of expenses and costs with foreign-resident entities.

  Decree law Open & Chat

• Uruguay

  Decreto 379/2000 - ACTUALIZACION DE LAS MULTAS FIJADAS POR EL CODIGO TRIBUTARIO PARA EL AÑO 2001

  1 provisions

  This provision sets updated minimum and maximum fines under articles 95 and 98 of the Tax Code, and says the updated amounts apply for 2001.

  Decree law Open & Chat

• Uruguay

  Decreto 275/1981 - IMPUESTO ESPECIFICO INTERNO

  1 provisions

  The decree sets fictitious prices and tax rates for the Internal Specific Tax on certain national beverages, imported cigarettes, and two-wheel vehicles for July to December 1981.

  Decree law Open & Chat

• Uruguay

  Decreto 13/1974 - REGLAMENTACION DE LOS ARTS. 153 Y 290 DE LA LEY 14.100, RELATIVA A LA PERCEPCION DEL IVA Y DEL IMPUESTO A LAS VENTAS Y SERVICIOS DE CONTADO QUE GRAVAN LAS BEBIDAS ALCOHOLICAS ADQUIRIDAS POR ANCAP

  1 provisions

  This section sets rules for how VAT and the sales-and-services tax are collected on distribution of alcoholic beverages, cañas, and grappa bought from ANCAP.

  Decree law Open & Chat

• Uruguay

  Decreto 374/2007 - FIJACION DE TASAS DE DEVOLUCION DE TRIBUTOS A LAS EXPORTACIONES

  1 provisions

  This provision sets export tax refund rates for listed tariff items.

  Decree law Open & Chat