Uruguay
Decreto 112/1966 - AEROPUERTO NACIONAL DE CARRASCO. FIJACION DE IMPUESTO. REGLAMENTACION
1 provisions
This provision regulates article 179 of Law No. 13,420, concerning the tax on users of Carrasco National Airport.
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 190/1964 - IMPORTACIONES. FORRAJES. EXONERACIONES TRIBUTARIAS
1 provisions
The exemption from customs duties, import taxes, and related charges for specified forage is extended until 20 August inclusive.
Decree law Open & ChatUruguay
Decreto 113/1968 - EXONERACION DE IMPUESTOS. HIERRO Y ACERO
1 provisions
Imports of scrap iron and/or steel are exempted from the import tax for one year.
Decree law Open & ChatUruguay
Decreto 220/1971 - COMERCIO EXTERIOR. EXPORTACIONES
1 provisions
This section replaces an earlier rule in the 27 February 1940 decree about exporting domestically manufactured products free of internal tax.
Decree law Open & ChatUruguay
Decreto 28/1976 - ENCOMENDACION A LA DGI, LA FORMULACION DE UN PROYECTO QUE INCLUYA UN ORDENAMIENTO ACTUALIZADO EN MATERIA TRIBUTARIA
1 provisions
The provision identifies who pays the financial activities tax and requires taxpayers to file a return and make advance tax payments; it also lets the tax authority set the return form and approve shorter tax periods in special cases.
Decree law Open & ChatUruguay
Decreto 200/2002 - OBLIGACIONES TRIBUTARIAS DE TERCEROS. EMPRESAS ADMINISTRADORAS DE CREDITOS. REGULACION DEL IRIC Y DEL IVA
1 provisions
This section sets tax-related rules for third-party tax liability, income tax advance payments, bank asset tax liquidations, and related rate adjustments.
Decree law Open & ChatUruguay
Decreto 76/2022 - AMPLIACION DE PLAZO DEL REGIMEN DE FACILIDADES DE PAGO DE LOS TRIBUTOS PREVISTOS EN EL DECRETO 122/021, EN EL MARCO DEL ESTADO DE EMERGENCIA NACIONAL SANITARIA POR COVID-19
1 provisions
The deadline to enroll in the tax payment facilities regime is extended to 31 March 2022 for taxpayers whose taxes are collected by the Dirección General Impositiva.
Decree law Open & ChatUruguay
Decreto 2/2019 - ACTUALIZACION DE LOS VALORES DEL IMPUESTO ESPECIFICO INTERNO (IMESI) A TABACOS Y CIGARRILLOS. ENERO 2019
1 provisions
This decree updates the specific tax bases, rates, and tax amounts for tobacco and cigarettes.
Decree law Open & ChatUruguay
Decreto 264/1964 - TRIBUTOS. IMPUESTO DE CONTRIBUCION INMOBILIARIA Y ADICIONALES. COLONIA
1 provisions
This provision sets the taxable base used to collect the national additional taxes to the property contribution for properties in the balnearios of the Colonia department.
Decree law Open & ChatUruguay
Decreto 108/1966 - COOPERATIVAS AGROPECUARIAS. COMERCIO EXTERIOR. EXONERACION DE IMPUESTO
1 provisions
Import taxes on goods destined for agricultural cooperatives are exempted for 60 days.
Decree law Open & ChatUruguay
Decreto 388/1968 - DIRECCION GENERAL IMPOSITIVA (DGI). DEVOLUCION DE ESTAMPILLAS NO UTILIZADAS
1 provisions
The provision expands article 1 so unused stamps can be refunded through the DGI Internal Tax Office.
Decree law Open & ChatUruguay
Decreto 152/1967 - COMERCIO EXTERIOR. EXONERACION TRIBUTARIA. IMPORTACIONES. JABONES
1 provisions
Imports of raw materials for making common household soaps are exempt from the tax created by Law No. 13.420 for 180 days.
Decree law Open & ChatUruguay
Decreto 373/1973 - IMPORTACIONES. EXONERACION TRIBUTARIA. SODRE
1 provisions
SODRE is authorized to import transmission tubes for CX 6 Radio Oficial, free of taxes and levies, with the intervention of the Ministry of National Defense.
Decree law Open & ChatUruguay
Decreto 385/1974 - REGULACION DE LA LIQUIDACION Y PAGO DE LOS TRIBUTOS QUE SE DETERMINAN
1 provisions
This provision regulates the liquidation and payment of the taxes it identifies.
Decree law Open & ChatUruguay
Decreto 154/1968 - EXONERACION DE IMPUESTOS. HIERRO Y ACERO
1 provisions
This provision leaves without effect Decree No. 113/968, which had granted a one-year import tax exemption for imports of iron and/or steel scrap.
Decree law Open & ChatUruguay
Decreto 352/1968 - COMERCIO EXTERIOR. VEHICULOS AUTOMOTORES. ADMISION TEMPORARIA
1 provisions
The payment deadline for the tax on vehicles under the temporary admission regime is extended to 31 July 1968.
Decree law Open & ChatUruguay
Decreto 124/1968 - TRIBUTOS. LIQUIDACION DE IMPUESTO
1 provisions
The provision sets how the sales and services tax is calculated.
Decree law Open & ChatUruguay
Decreto 316/1967 - DIRECCION GENERAL IMPOSITIVA. TRIBUTOS. FRIGORIFICO NACIONAL. COMPENSACION DE ADEUDOS
1 provisions
This provision establishes a mechanism to offset debts for national taxes against credits for purchases of livestock to the Frigorífico Nacional.
Decree law Open & ChatUruguay
Decreto 84/1973 - IMPUESTO A LA PRODUCCION MINIMA EXIGIBLE DE LAS EXPLOTACIONES AGROPECUARIAS
1 provisions
The provision sets values to be used when calculating the tax on the minimum taxable production of agricultural holdings.
Decree law Open & ChatUruguay
Decreto 41/1966 - MINISTERIO DE OBRAS PUBLICAS. EXONERACION
1 provisions
Certain imports for road works are exempt from the import tax.
Decree law Open & Chat