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

  Resolución 11/2007 - DECLARACION DE INTERES NACIONAL. PROYECTO DE INVERSION. AARHUSKARLSHAMN LATIN AMERICA S.A.

  1 provisions

  The resolution expands investment tax benefits for AARHUSKARLSHAMN LATIN AMERICA S.A., including a VAT/COFIS credit, an exoneration, income deferral, and a temporary net worth tax exemption.

  Act or statute Open & Chat

• Uruguay

  Decreto 193/2021 - MODIFICACION DEL ART. 2º DEL DECRETO 122/021, REGLAMENTARIO DE DISPOSICIONES DE LA LEY 19.942, RELATIVAS A MITIGAR EL IMPACTO ECONOMICO COMO CONSECUENCIA DEL ESTADO DE EMERGENCIA NACIONAL SANITARIA POR COVID-19

  1 provisions

  The rule defines when an activity counts as the main activity for certain benefits and requires some taxpayers to submit a public accountant certificate to the tax authority. It also gives the tax authority power to set the certificate conditions and refund process, and asks the social security agency to send a list of

  Decree law Open & Chat

• Uruguay

  Decreto 304/2008 - MODIFICACION DE LA REGLAMENTACION DEL IRAE, IRPF E IRNR

  1 provisions

  This section says the President decrees amendments to the regulations of the new tax system.

  Decree law Open & Chat

• Uruguay

  Decreto 394/1989 - FIJACION DE LAS TASAS DE DEVOLUCION DE TRIBUTOS A LAS EXPORTACIONES

  1 provisions

  The decree keeps the export tax refund at U$S 22.35 per ton.

  Decree law Open & Chat

• Uruguay

  Decreto 101/1976 - LIQUIDACION DEL IMPUESTO AL VALOR AGREGADO

  1 provisions

  Certain taxpayers moving off the unified tax system must set their VAT quota by 31 March 1976 and pay the first installment in March 1976.

  Decree law Open & Chat

• Uruguay

  Decreto 236/1996 - PRORROGA DE VIGENCIA DE LO DISPUESTO EN LOS ARTS. 2°, 3º, 5º 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 and the refunds made under it until 30 June 1997.

  Decree law Open & Chat

• Uruguay

  Decreto 378/1983 - REGIMEN PARA EL PAGO Y LIQUIDACION DEL GRAVAMEN DE LOS INGRESOS POR PRESTACION DE SERVICIOS DE LAS EMPRESAS DE OMNIBUS INTERDEPARTAMENTALES Y DE TURISMO

  1 provisions

  This decree concerns how a tax on income from interdepartmental and tourism bus services is paid and settled.

  Decree law Open & Chat

• Uruguay

  Decreto 338/1981 - IMPUESTO DE TORNAGUIA

  1 provisions

  Declares the municipal tornaguía tax repealed from 8 October 1980.

  Decree law Open & Chat

• Uruguay

  Decreto 16/2002 - REGLAMENTACION DEL TRATAMIENTO TRIBUTARIO DE LOS FONDOS DE INVERSION CERRADOS DE CREDITO

  1 provisions

  This decree concerns the tax treatment of closed credit investment funds and orders that it be communicated and published.

  Decree law Open & Chat

• Uruguay

  Decreto 275/2008 - MODIFICACION DEL REGIMEN DE ADELANTOS A CUENTA A LA ADMINISTRACION NACIONAL DE USINAS Y TRASMISIONES ELECTRICAS

  1 provisions

  The decree reduces a stated amount tied to a 2007 payment and applies that amount as a payment on account of ANTEL’s 2008 taxes.

  Decree law Open & Chat

• Uruguay

  Decreto 60/1987 - COMERCIO EXTERIOR. DEVOLUCION DE IMPUESTOS INDIRECTOS

  1 provisions

  The decree sets a 5.2% refund of indirect taxes for exports of specified national leather footwear.

  Decree law Open & Chat

• Uruguay

  Decreto 194/2017 - SUSTITUCION DEL ART. 1° DEL DECRETO 329/016, RELATIVO A LA EXTENSION DE INCENTIVOS A LAS ACTIVIDADES DE CONSTRUCCION PARA LA VENTA O ARRENDAMIENTOS DE INMUEBLES

  1 provisions

  This decree extends tax incentives to construction for leasing of real estate, using the same general purpose as the earlier rules for construction for sale.

  Decree law Open & Chat