Uruguay Tax Agency Posts Resolution on Penalties for Failure to File Returns Within Established Deadlines

The Uruguayan General Directorate of Taxation Jan. 15 issued Resolution No. 97/026, on penalties for the failure to file returns within the established deadlines. The resolution includes measures to impose: 1) a fine of 910 Uruguayan pesos (US$24) for each return submitted after the relevant deadline; and 2) a maximum fine of 2,730 pesos (US$71) for taxpayers with no activity during the declared period, in cases where more than one return is submitted at the same time, under the specified conditions. [Uruguay, General Directorate of Taxation, 01/15/26]

Reference:
View Resolution No. 97/026. View Index.