Tax News Update    Email this document    Print this document  

June 6, 2022
2022-0880

Uruguay extends deadline for nonresident individuals to submit affidavit to withholding agents to prove nonresident status

Nonresident individuals may no longer send a scanned image of their affidavit proving their nonresident status to withholding agents. To be exempt from withholding, they must submit the original affidavit to the withholding agents no later than October 31, 2022.

In Resolution No. 655/022, Uruguay's tax authority (DGI) extended from April 6, 2022 to October 31, 2022 the due date for individuals to submit to withholding agents their original affidavit proving their nonresident status.

During the health emergency imposed as a result of COVID-19, the DGI allowed nonresident individuals to submit a scanned image of the affidavit to withholding agents. On April 5, 2022, the Uruguayan Government declared that health emergency was over, so nonresident individuals must submit the original affidavit to withholding agents.

The resolution was published in the Official Gazette on May 20, 2022 and is effective as of that date.

———————————————

Contact Information
For additional information concerning this Alert, please contact:
 
EY Uruguay
   • Martha Roca (martha.roca@uy.ey.com)
   • María Inés Eibe (ines.eibe@uy.ey.com)
Ernst & Young US, LLP, Latin American Business Center, New York
   • Lucas Moreno (lucas.moreno@lan.ey.com)
   • Ana Mingramm (ana.mingramm@ey.com)
   • Pablo Wejcman (pablo.wejcman@ey.com)
   • Enrique Perez Grovas (enrique.perezgrovas@ey.com)
 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2024, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement