On 16 September 2026, the Uruguayan Directorate General of Taxation (DGI) published a detailed response to a public information access request filed under Law No. 18.381, the Access to Public Information Act. The request, submitted to the Ministry of Economy and Finance, sought comprehensive information regarding companies registered with the tax authority, including their identification data, tax compliance status, and any relevant fiscal annotations. The DGI’s response, issued in accordance with the statutory deadlines and transparency obligations, provides a structured dataset that enhances public oversight of corporate taxpayer populations. This disclosure is part of Uruguay’s broader commitment to open government, aligning with international standards for fiscal transparency and the principles enshrined in the country’s constitutional framework. The response also references the legal basis for the request, the procedural steps taken by the DGI to compile the information, and any limitations applied under data protection provisions. Tax practitioners, compliance officers, and corporate governance professionals should carefully review the released information to verify the accuracy of their own clients’ records and to understand the scope of data that may be accessible to third parties through similar requests.
Law 18.381, enacted in 2008, establishes a robust framework for citizen access to government-held information, requiring public bodies to respond within 20 business days and to proactively publish certain categories of data. The DGI, as the primary tax administration entity, holds vast repositories of corporate and individual taxpayer information, making it a frequent target of FOIA requests. This particular response is notable for its breadth: rather than addressing a narrow query about a single entity, it encompasses a wide range of corporate taxpayers, reflecting a request likely aimed at analyzing sectoral compliance patterns or conducting academic research. The released data includes each company’s tax identification number (RUT), legal name, registered address, primary economic activity code (CAES), and a summary of their tax filing history over the past five fiscal years. Importantly, the DGI redacted certain sensitive fields—such as bank account details and specific tax liability amounts—in compliance with Article 13 of Law 18.381, which protects commercial secrets and personal financial data.
Key Takeaways
- Enhanced Corporate Transparency: The DGI’s publication of company-level data under Law 18.381 significantly increases the visibility of the corporate tax base, enabling stakeholders to cross-reference registration details and assess compliance trends across sectors.
- Operationalization of FOIA in Tax Administration: This case illustrates the practical application of Uruguay’s access to information law within the tax domain, setting a precedent for future requests and reinforcing the obligation of tax authorities to respond promptly and completely.
- Compliance and Risk Management Implications: Businesses and their advisors must ensure that the information held by the DGI is current and accurate, as discrepancies exposed by public disclosures could trigger audits, penalties, or reputational damage.
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