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20 August 2021

Uruguay’s Tax Authority issues new form for the affidavit of corporate income tax, net wealth tax and corporate control tax

Taxpayers with tax years ending in July 2021 must use the new form to file the affidavit of corporate income tax, net wealth tax and corporate control tax.

The Uruguayan Tax Authority (Dirección General Impositiva, DGI) has issued new Form 1050 for filing the affidavit of corporate income tax, net wealth tax and corporate control tax for taxpayers considered medium-sized or large taxpayers. Form 1050 replaces Form 2149.

Form 1050 is mandatory for taxpayers with tax years ending in July 2021 and thereafter. For previous tax periods or reassessments of previous periods, taxpayers must use Form 2149.

The DGI published Form 1050 on its website on 30 July 2021.

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For additional information with respect to this Alert, please contact the following:

EY Uruguay, Montevideo

Ernst & Young LLP (United States), Latin American Business Center, New York

Ernst & Young Abogados, Latin America Business Center, Madrid

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific

Document ID: 2021-5880

 
 

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