May 11, 2021 Uruguay extends due dates for filing certain tax returns and making advance payments of tax To mitigate the effects of the COVID-19 pandemic, Uruguay extended the due dates for medium-sized and small taxpayers to file certain tax returns and make certain advance tax payments. The Uruguayan tax authority issued Resolution No. 624/021, extending the due dates for medium-sized and small taxpayers to make certain advance tax payments and file certain tax returns in May 2021, depending on the taxpayer's classification. According to the resolution, taxpayers with taxable income derived from sales, services and other gross income from the previous tax year that does not exceed 6 million Indexed Units (USD 665,000 approx.) may pay their advance payments of corporate income tax (CIT), net wealth tax (NWT) and corporations control tax (CCT) corresponding to March 2021 in May 2021, depending on the taxpayer's classification. In addition, the resolution allows taxpayers to file their annual tax returns for CIT, NWT, value-added tax and CCT for the tax year ended in December 31, 2020, in May 2021, depending on the taxpayer's classification. ———————————————
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