Excluded from this regime are those who obtain income from agricultural activity, and non-business activity, even partially. In addition, land freight carriers, booksellers, opticians, and all those who have decided to pay the Income Tax on Economic Activities (IRAE).
Taxpayers who carry out activities authorized by the authorities as fairgrounds on public roads, may choose until December 31 of the current year for being included within the regime, without taking into account the amount of income obtained after each fiscal year.
This exception applies to those qualified for the sale of fruits, flowers and vegetables, farm or sea products, sausages and dairy products, among others. Likewise, they must accept the payment of the products through electronic money instruments, debit cards and the Uruguay Social Card (YOUR).
The DGI extended maturities to BPS rural taxpayers
He Ministry of Economy and Finance (MEF) reported last Thursday afternoon, through the DGI, the extension of February maturities to rural taxpayers as a result of the agricultural emergency due to fodder and water deficit. The resolution includes the obligations of the IRAE, Wealth taxand the Alienation of Agricultural Assets (IMEBA).
In the statement, the General Director of Revenue, Daisy Faralresolved that “those rural taxpayers registered in the Social Welfare Bank (bps), they will be able to comply with their obligations for payments on account of the IRAE, Wealth Tax, and by IMEBA; maturing in February 2023, in the month of March 2023”, within the dates established for the group to which they belong.
Source: Ambito
