Extension of deadlines The article explains that the General Directorate of Taxation (DGI) has issued a prolongation for tax obligations that were set to expire on July 27, 2026. This measure, formalized through Resolution No. 1721/2026, grants affected taxpayers additional time to complete their filings and payments without incurring penalties. The extension covers a range of taxes including the Value‑Added Tax (IVA), the Personal Income Tax (IRPF), and the Social Security Contribution (IASS), targeting both corporate and individual contributors. The rationale behind the extension cites the need to alleviate fiscal pressure on businesses operating under challenging economic conditions, ensuring compliance while mitigating the risk of default. The DGI outlines the specific categories of obligations eligible for the prolongation, such as quarterly VAT payments, monthly IRPF prepayments, and certain Social Security contributions. Taxpayers must submit a formal request before a stipulated deadline to benefit from the extension, and they are required to retain supporting documentation in case of audit. The article also emphasizes that while the extension provides relief, it does not forgive any outstanding liabilities; interest and penalties may still apply to overdue amounts not covered by the extension. Additionally, the DGI advises taxpayers to use the online portal to file their adjusted declarations and to consult with tax advisors to fully understand the implications. By extending deadlines, the DGI aims to promote voluntary compliance, reduce the administrative burden, and support the broader economic environment, ultimately fostering a more stable tax culture across the jurisdiction.
https://www.gub.uy/direccion-general-impositiva/comunicacion/noticias/prorroga-vencimientos-2