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Uruguay Changes Tax Declaration Form for Certain Taxpayers

|Approved Changes|Uruguay
Uruguay

Uruguay's Directorate General of Taxation (DGI) has announced that medium-sized taxpayers (CEDE) and large taxpayers with fiscal years ending July 2021 and later are required to use Form No. 1050 for the declaration of corporate income tax (IRAE), wealth (assets) tax (IPAT), and control tax on companies (ICOSA). Taxpayers with a year-end prior to July 2021 generally continue to use Form No. 2149. However, taxpayers with a year-end between January 2021 to June 2021, whose main activity is inc…

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