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July 31, 2020
Uruguayan Tax Authority adjusts certain formalities relating to documentation of activities of taxpayers who are totally or partially exempt from taxes
On 17 July 2020, Uruguay's Tax Authority issued Resolution No. 1252/020, making certain adjustments to the formalities relating to the documentation of activities of taxpayers who are totally or partially exempt from taxes administered by the DGI (tax authority). The provisions of the resolution apply from 1 September 2020.
The following adjustments were made:
Taxpayers who carry out more than one activity shall also request the certificate to document the operations relating to those activities that were exempt. Prior to making the request, the taxpayer must submit an affidavit describing the activities that are subject to the exemption.
The Free Zone direct or indirect users are not included in this provision.
For additional information with respect to this Alert, please contact the following:
Ernst & Young Uruguay, Montevideo
Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young Abogados, Latin American Business Center, Madrid
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin America Tax Desk, Japan & Asia Pacific