On 14 October 2020, the tax Authority of Uruguay published Resolution No. 1.898/020, extending the deadline for making estimated tax payments of corporate income tax (CIT), net wealth tax and corporation control tax to December 2020 (previously due in October 2020).
The extended deadline applies to entities classified by the Tax Authority as small or medium size enterprise with gross income from the previous fiscal year that does not exceed 6 million Indexed Units (1 IU was approximately UYU 4.36).