Main tax measures taken in Uruguay under the covid-19 crisis

The purpose of this report is to analyze the main tax measures taken by Uruguay in relation to the covid-19 pandemic. These measures are divided in the following: statute of limitations; reimbursements; judicial collection of taxes; monitoring and audits; extension of the term for submitting reports...

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Detalles Bibliográficos
Autor Principal: Viana Bordaberry, Horacio B.
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Centro de Estudios Fiscales 2020
Acceso en línea:https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6983
Descripción
Sumario:The purpose of this report is to analyze the main tax measures taken by Uruguay in relation to the covid-19 pandemic. These measures are divided in the following: statute of limitations; reimbursements; judicial collection of taxes; monitoring and audits; extension of the term for submitting reports and returns; deferrals, tax benefits and taxes, and additionally some subsidies and non-tax measures; and, IT support for proceedings in times of preventive isolation. The first case of covid-19 known in the country was on 13 March 2020, and this report covers the measures taken until 3 June 2020.