Uruguay's Directorate General of Taxation (DGI) has announced that procedures have been established for qualifying taxpayers to claim refunds of monthly advance corporate income tax (IRAE) and payments on account for wealth tax (IPAT) that was for the period 1 January to 30 June 2021. Qualifying taxpayers include those engaged in certain activities that were exempted from the payment of these taxes for this period as part of relief measures for COVID-19 under Law 19.956. These activities inc…