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Through Resolution No. 2358/2026, dated 16 October 2026, the DGI formally approved its inaugural Tax Compliance Management Plan (Plan de Gestión del Cumplimiento Tributario – PGCT) for the 2026-2027 biennium. This strategic document outlines the administration’s risk-based approach to improving voluntary compliance, targeting high-risk sectors, and leveraging data analytics across major taxes including IRAE, IVA,

On 16 October 2026, the DGI published guidance on the tax treatment for individuals who have completed the option period to pay the Non-Resident Income Tax (IRNR) on foreign-source income (capital yields and capital gains). Once the elected period expires, the taxpayer must transition to the Personal Income Tax (IRPF) regime for such income. The

The DGI issued detailed instructions for Form 0307 version 00 on 16 October 2026. This form is used by Uruguayan tax residents who exercise the option to pay the Non-Resident Income Tax (IRNR) on the totality of their foreign-source income (capital yields and capital gains) as per Article 6, Numeral 2 of the IRPF law.

The DGI issued a procedural guide on 15 October 2026 detailing the mandatory registration process for opening a new branch or annex (local). This formal notification must be submitted to the Tax Administration prior to commencing economic activity at the new location. The guide outlines the required information, digital submission steps, and the legal basis