%0 Artículo (Article) %A Viana Bordaberry, Horacio B. %I Centro de Estudios Fiscales %D 2020 %G Español (Spanish) %T Main tax measures taken in Uruguay under the covid-19 crisis %U https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6983 %X 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.