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The due date for corporate income tax, net wealth tax and corporate control tax returns is extended from July 2021 to August 2021.

In light of the COVID-19 pandemic, the Uruguayan tax authority has extended the due dates for complying with certain tax obligations for taxpayers with tax years ending 31 March 2021 and business activities included in Article 1 of Law No. 19,956 as follows:

1. School transport
2. School canteens and artisan catering services
3. The organization of parties and events
4. The organization and holding of national and international congresses
5. Travel agencies
6. Ground transportation for groups and tourist excursions, taxi services and car rental services
7. Radio operators
8. Concessionaires at the international airports of Carrasco and Laguna del Sauce
9. Air and river transportation of passengers, operating in Uruguay
10. Cinemas, film distributors and theaters
11. Accommodation and meals provided by hotels, hostels, motels, ranches and camping resorts, restaurants, canteens, coffee shops, bars, pubs and food trucks
12. Duty-free shops
13. Artists and related non-advertising activities
14. Rental, service and support of filming equipment, and provision of audiovisual services for non-advertising events generally
15. Sports education, as well as the administration of other types of sports facilities and sports club activities

The tax authority extended the due date for corporate income tax, net wealth tax and corporate control tax returns from July 2021 to August 2021. The specific due date depends on whether the tax authority characterizes the taxpayer as a large, mid-sized or small company.

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