On 4 September 2026, Uruguay’s Dirección General Impositiva (DGI) published an official procedural guide detailing the formal obligations for communicating the dissolution and liquidation of sociedades en comandita por acciones (limited partnerships by shares) to the tax administration. This guide operates under the framework of the Texto Ordenado 2023 (TO 2023) and establishes the standardized process taxpayers must follow to ensure compliance with corporate tax transparency requirements. The publication aims to reduce administrative errors and ensure timely updates to the national taxpayer registry.
Key Takeaways
- Mandatory Electronic Filing: The guide confirms that notification of dissolution and liquidation must be submitted electronically through the DGI portal, eliminating paper-based submissions and accelerating registry updates.
- Documentary Requirements: Taxpayers must attach the public deed of dissolution, liquidation balance sheets, and proof of publication in the Official Gazette, ensuring a complete audit trail for the tax authority.
- Deadline Enforcement: The procedure must be completed within 30 calendar days of the liquidation approval, with penalties for non-compliance under Article 68 of the TO 2023.
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