On 1 September 2026, Uruguay’s Dirección General Impositiva (DGI) announced the continuation of enforcement actions related to corporate income tax (IRAE) expense deductions. This new phase builds on initiatives launched in March 2026 and specifically targets taxpayers who have shown persistent inconsistencies in their reported deductible expenses. The DGI aims to strengthen voluntary compliance by conducting deeper reviews of expense documentation and supporting records. Taxpayers under scrutiny are expected to provide detailed justifications for expenses claimed, aligning with the tax administration’s broader strategy to reduce the tax gap and ensure fair contribution across all economic sectors.
Key Takeaways
- Expanded Audit Scope: The DGI is extending its verification beyond initial screening, focusing on taxpayers with recurring discrepancies in IRAE expense claims, which may trigger comprehensive audits and potential penalties.
- Documentation Requirements: Affected companies must ensure that all supporting invoices, contracts, and accounting records for deducted expenses are readily available and fully compliant with Uruguayan tax regulations.
- Proactive Compliance Encouraged: The tax authority urges taxpayers to self-correct any errors before formal notification, offering a pathway to regularize situations with reduced sanctions under the voluntary disclosure framework.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement