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September 7, 2022

Uruguay extends deadlines for filing tax returns and first installment payments for resident individuals

  • In Resolution No.1,396/022, the Uruguayan Tax Authority extended the deadline for filing Personal Income Tax and Social Security Assistance tax returns.

  • The deadline is extended to 30 September from the original due date of 30 August.

Uruguay's Tax Authority (Dirección General Impositiva, DGI) has extended the deadline for Personal Income Tax and Social Security Assistance Tax filing of tax returns and first installment payments, corresponding to the 2021 fiscal year.

The Resolution was published by the General Directorate of Taxation on 22 August 2022. The Resolution's tax provisions are effective as of the date of publication (22 August), and can be accessed here.



For additional information with respect to this Alert, please contact the following:

EY Uruguay, Montevideo

Ernst & Young LLP (United States), Latin American Business Center, New York

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific