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Uruguay’s Dirección General Impositiva (DGI) is ramping up tax compliance efforts targeting self-employed individuals who provide personal services outside of formal employment relationships.
As part of the 2025 campaign for the filing of IRPF, IASS, and VAT (IVA Servicios Personales) returns, the tax authority has deployed a series of enforcement measures across the country. The initiative focuses on taxpayers identified as having a higher risk of non-compliance.
National Compliance Campaign Underway
The DGI is implementing a broad suite of strategies, including:
- On-site inspections
- In-person interviews at DGI offices
- Direct communications as part of its Tax Behavior Monitoring Program
These actions are designed to verify the accuracy of tax declarations and ensure that all reportable income and activities are properly disclosed.
Targeted Based on Risk Analysis
The taxpayer segment under review consists of individuals working in sectors prone to misreporting income, inflating tax credits through improper expenses, or failing to declare certain operations or services.
The DGI selected cases for review using a data-driven compliance risk analysis. This analysis draws on both self-reported data and third-party information.
“This campaign is about more than enforcement,” said a DGI spokesperson. “It’s about promoting a culture of compliance and correcting any deviations before they become systemic issues.”
Toward a Culture of Voluntary Compliance
By proactively reaching out to high-risk taxpayer segments, the DGI aims to:
- Ensure proper tax payment and documentation
- Encourage best practices among self-employed professionals
- Correct irregularities in a timely manner
The administration emphasized that promoting tax compliance remains a top priority. It will continue to implement corrective and educational measures to align taxpayer behavior with national tax regulations.
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