On 10 February 2021, the Directorate General of Taxation (DGI) of Uruguay has declared Resolution No. 209/2021 regarding advance payment deadline extension for the month of January 2021 until March 2021 (generally due in February) in response to the Covid-19 pandemic. The Resolution clarifies that taxpayers with taxable gross income of up to 6 million indexed units in the previous year (excluding those managed by the Large Taxpayers Division) are allowed to pay their advance corporate income tax (IRAE), wealth tax (IP), and control tax on companies (ICOSA) within March 2021.
Accordingly, advance payment deadline extension for the month of December 2020 has also extended until February 2021.
