On 20 and 21 April 2020, Uruguay’s tax authorities issued Resolution Nos. 707/020 and 718/020, extending the deadlines for filing tax returns and paying taxes.
Under the resolutions, all taxpayers, except those included in the large taxpayer’s group, may pay the corporate income tax (CIT), net wealth tax (NWT), corporation control tax (CCT) and notional dividends, based on the amount of their taxable income. The following payment schedules apply:
Tax year ended 31 December 2019:
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