The Uruguayan General Directorate of Taxation Feb. 13, 2025, posted the January 2026 tax calendar of filing and payment deadlines. The calendar includes deadlines of: 1) Jan. 20, to pay minimum VAT for December 2025; 2) Jan. 22, to file and pay income tax for the special control of companies (CEDE) taxpayers, and to pay nonresident income tax (IRNR), wealth tax, and VAT for Q4 2025, for nonresident entities not operating through a permanent establishment (PE); and 3) Jan. 26, to file and pay income tax for non-CEDE taxpayers, to make advance payments of VAT and individual income tax (IRPF), ...
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