Uruguay has published Law No. 19.949, providing for the introduction of a second temporary emergency health tax, "Health Emergency Tax 2 - COVID-19", which is similar to the temporary tax introduced in 2020 to fund the COVID-19 Solidarity Fund.

The tax is levied on all remunerations accrued in May and June 2021, in money or in kind, derived from personal services provided to the state, depar…