On 7 October 2026, the National Internal Audit Agency (Auditoría Interna de la Nación – AIN) of Uruguay officially launched a new suite of online simulators designed to calculate administrative penalties under Laws No. 18.930 and No. 19.484. Law 18.930 establishes the general tax procedure and sanctioning regime, while Law 19.484 regulates the accountability of public officials and private entities managing public funds. The initiative responds to longstanding demands from the business community and professional associations for greater predictability in sanctioning processes. Previously, taxpayers faced uncertainty when estimating potential fines for infractions such as late filing, inaccurate sworn statements, omission of required documentation, or failure to comply with formal obligations. The new digital tools are accessible through the AIN’s official portal and require no authentication for basic simulations, promoting broad transparency.
The simulators cover a comprehensive catalog of infractions categorized by severity, applicable legal provisions, and taxpayer profile (individual, SME, large corporation). Users input specific factual parameters – such as the tax amount involved, the duration of delay, recurrence, and whether the infraction was voluntary or negligent – and the system returns a quantified penalty range based on the statutory formulas. This functionality not only aids in self-assessment but also serves as a preventive compliance instrument: companies can now integrate penalty risk estimation into their internal control frameworks, budgeting for potential exposures and prioritizing remedial actions before an audit occurs.
Key Takeaways
- Digital Compliance Tools: The simulators provide instant, algorithm-driven penalty estimates for over 30 distinct infraction types across both legal regimes, eliminating the need for manual interpretation of complex graduated sanction tables.
- Legal Basis and Scope: Law 18.930 (General Tax Procedure) and Law 19.484 (Accountability and Administrative Responsibility) together govern the vast majority of financial-administrative sanctions in Uruguay; the tools reflect the latest amendments up to Decree 123/026.
- Practical Impact for Businesses: Multinational and local firms can embed these calculators into tax risk management workflows, enabling proactive quantification of contingent liabilities, more accurate provisioning in financial statements, and stronger defense preparation in case of audit disputes.
- Transparency and Dispute Reduction: By publishing the exact calculation methodology, the AIN aims to reduce litigation over penalty quantum, foster voluntary compliance, and align with OECD recommendations on certainty in tax administration.
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