ANNOUNCEMENT 14 Sep 2011

In September 2011, the government of Uruguay announced a change in the tax legislation for exporters.

NUMBER OF INTERVENTIONS

1

  • 1 harmful
  • 0 neutral
  • 0 liberalising
Inception date: 01 Jun 2011 | Removal date: 29 Dec 2013
Still in force

Tax-based export incentive

On 14 September 2011, Uruguay's Ministry of Economy and Finance adopted Decree No. 330/011 introducing a 4 per cent tax refund on the export of citrus fruits and juices corresponding to tariff lines 0805 and 2009. This measure entered into force retroactively on 1 June 2011 and was in force until 31 December 2011.
 
On 23 March 2012, Uruguay's Ministry of Economy and Finance adopted Decree No. 89/012 extending the previous measure until 31 December 2012.
 
On 26 December 2012, Uruguay's Ministry of Economy and Finance adopted Decree No. 421/012 extending the previous measure until 30 June 2013.
 
On 27 June 2013, Uruguay's Ministry of Economy and Finance adopted Decree No. 184/013 extending the previous measure until 31 December 2013.

AFFECTED SECTORS