Skip to content
EYEY

Uruguay introduces a modification to the Corporate Income Tax regulations for 'Small Companies'

|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation|Uruguay
Uruguay
  • The Uruguayan Government has added an article to the Corporate Income Tax regulations, providing that taxpayers that have never been included in the "Small Companies" exemption may, only once, be included in it, under the terms and conditions established by the regulations.
 

Under a new regulatory provision, explained in Decree No. 25/024, Corporate Income Tax taxpayers that have never been included in the "Small Companies" exemption may opt only once to be included in the exemption if at th…

Continue reading with a Pro Subscription

Unlock full Orbitax Tax News content, including a historical database of tax news, alerts, and analysis from our network of tax experts, all tailored to your company footprint. Now includes Orbitax XatBot AI Tax Assistant.

Free trial available. Cancel anytime. Free Orbitax account required.

Already a Pro or Pro+ subscriber? Sign in to Orbitax to continue reading.