{"id":26077,"date":"2026-10-26T00:26:12","date_gmt":"2026-10-26T00:26:12","guid":{"rendered":"https:\/\/globaltax.com.uy\/dgi-bps-tax-audits-uruguay\/"},"modified":"2026-10-26T00:26:12","modified_gmt":"2026-10-26T00:26:12","slug":"dgi-bps-tax-audits-uruguay","status":"publish","type":"post","link":"https:\/\/globaltax.com.uy\/en\/dgi-bps-tax-audits-uruguay\/","title":{"rendered":"DGI and BPS audits in Uruguay: how to respond and what rights companies have"},"content":{"rendered":"<div class=\"gt-keybox\">\n<p><strong>In short:<\/strong><\/p>\n<ul>\n<li>A <strong>DGI tax audit<\/strong> is governed by Uruguay&#8217;s <strong>Tax Code<\/strong> (C\u00f3digo Tributario): the tax authority has broad investigative powers (art. 68) and the company has a duty to cooperate (art. 70).<\/li>\n<li>Everything is recorded in <strong>written minutes<\/strong> (actas), with a copy for the company, and before any penalty is imposed the company is given a <strong>hearing<\/strong> (vista) to respond.<\/li>\n<li>The <strong>BPS<\/strong> audits social security contributions under similar rules; working conditions are checked by the Labour Ministry&#8217;s inspectorate.<\/li>\n<li>The final decision can be challenged through <strong>administrative appeals<\/strong> and then an <strong>annulment action before the TCA<\/strong>, with no need to pay first.<\/li>\n<li>The right to collect taxes <strong>expires after five years<\/strong>, or ten in cases of fraud or failure to register or file returns (art. 38).<\/li>\n<\/ul>\n<\/div>\n<div class=\"gt-toc\">\n<p>Contents<\/p>\n<ol>\n<li><a href=\"#how-it-starts\">How a DGI audit starts<\/a><\/li>\n<li><a href=\"#powers\">What the DGI can do during the audit<\/a><\/li>\n<li><a href=\"#rights\">Rights and duties of the audited company<\/a><\/li>\n<li><a href=\"#documents\">Documents usually requested<\/a><\/li>\n<li><a href=\"#closing\">Hearing, assessment and penalties<\/a><\/li>\n<li><a href=\"#bps\">BPS audits: how they differ<\/a><\/li>\n<li><a href=\"#appeals\">Appealing the decision<\/a><\/li>\n<li><a href=\"#statute\">Statute of limitations: how far back the DGI can go<\/a><\/li>\n<li><a href=\"#rulings\">Binding rulings: prevention rather than dispute<\/a><\/li>\n<li><a href=\"#settlement\">Voluntary disclosure and payment plans<\/a><\/li>\n<li><a href=\"#tips\">Practical recommendations<\/a><\/li>\n<li><a href=\"#faq\">Frequently asked questions<\/a><\/li>\n<\/ol>\n<\/div>\n<p>A notice from Uruguay&#8217;s tax authority (Direcci\u00f3n General Impositiva, DGI) or its social security agency (Banco de Previsi\u00f3n Social, BPS) does not mean the company has done something wrong, but it does open a procedure with rules and deadlines, and whatever ends up in the written record shapes the outcome. This guide explains how a DGI tax audit in Uruguay works, what the authority can demand, what rights the company has, how the BPS differs, and how to challenge or settle a debt.<\/p>\n<h2 id=\"how-it-starts\">How a DGI audit starts<\/h2>\n<p>A DGI procedure can begin in several ways. The most common are:<\/p>\n<ul>\n<li><strong>Demand for unfiled returns:<\/strong> the DGI requires the company to file and pay within <strong>fifteen days<\/strong>; if it does not, the DGI can sue for a payment on account calculated on the last period filed (art. 69 of the Tax Code).<\/li>\n<li><strong>Information request<\/strong> about returns already filed, sometimes triggered by data cross-checks with third parties.<\/li>\n<li><strong>On-site inspection or summons to the tax office<\/strong>, recorded in written minutes (art. 45).<\/li>\n<\/ul>\n<p>The procedure is <strong>written<\/strong> (art. 44) and everything goes into a case file. It is advisable to involve an adviser from the first contact. For an overview of the taxes that may be reviewed, see <a href=\"https:\/\/globaltax.com.uy\/en\/company-tax-obligations-uruguay\/\">company tax obligations in Uruguay<\/a>.<\/p>\n<h2 id=\"powers\">What the DGI can do during the audit<\/h2>\n<p>Article 68 of the Tax Code grants the authority &#8220;the broadest powers of investigation and audit&#8221;. In particular, it may:<\/p>\n<ul>\n<li><strong>Require the production<\/strong> of commercial books, documents and correspondence, both the company&#8217;s own and third parties&#8217;, and summon the company to provide information.<\/li>\n<li><strong>Seize books and documents<\/strong> where the seriousness of the case requires it, for up to <strong>thirty business days<\/strong>; only a court can extend that period.<\/li>\n<li><strong>Inspect movable and immovable property<\/strong> used by the company. Private homes can only be searched with a court warrant.<\/li>\n<li><strong>Request information from third parties<\/strong>, such as customers or suppliers.<\/li>\n<\/ul>\n<p>If records are missing or the accounts do not match reality, the DGI may <strong>assess on a presumptive basis<\/strong> using ratios, transaction controls or inventory differences (art. 66). The company can rebut such an assessment, but it starts from a much weaker position. Well-kept accounts are the best defence; see <a href=\"https:\/\/globaltax.com.uy\/en\/financial-statements-uruguay\/\">financial statements in Uruguay<\/a>.<\/p>\n<p class=\"gt-note\">Main guide: <a href=\"https:\/\/globaltax.com.uy\/en\/tax-strategy-legal-approach\/\">tax strategy with a legal approach<\/a>, where we explain how we support companies through audits and disputes with the authorities.<\/p>\n<h2 id=\"rights\">Rights and duties of the audited company<\/h2>\n<h3>Duties<\/h3>\n<p>Article 70 requires taxpayers to cooperate with assessment and audit work. In particular, they must:<\/p>\n<ul>\n<li>Keep books and records and document transactions as the rules require.<\/li>\n<li><strong>Retain books and documents for the entire limitation period<\/strong>.<\/li>\n<li>Allow inspections and provide the documents and clarifications requested.<\/li>\n<li>Attend the tax office when required.<\/li>\n<\/ul>\n<p>Obstructing the audit is a <strong>formal infringement<\/strong> (contravenci\u00f3n, art. 95).<\/p>\n<h3>Rights<\/h3>\n<ul>\n<li><strong>Minutes with a copy:<\/strong> the company receives a copy, signs and may record any remarks it considers appropriate (art. 45).<\/li>\n<li><strong>Confidentiality<\/strong> of the information obtained, subject to legal exceptions (art. 47).<\/li>\n<li><strong>Access to the case file:<\/strong> the parties or their authorised advisers may review it at the office (art. 54).<\/li>\n<li><strong>Personal notification<\/strong> of decisions that assess taxes or impose penalties (art. 51).<\/li>\n<li><strong>Defence and evidence:<\/strong> a hearing before the decision, expert reports and witnesses (arts. 46, 56 and 57).<\/li>\n<li><strong>Appeal without paying first<\/strong> (art. 84).<\/li>\n<\/ul>\n<h2 id=\"documents\">Documents usually requested<\/h2>\n<p>It depends on the tax and the period, but usually includes:<\/p>\n<table>\n<thead>\n<tr>\n<th>Area<\/th>\n<th>Typical documents<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Corporate<\/td>\n<td>Bylaws, minutes, powers of attorney.<\/td>\n<\/tr>\n<tr>\n<td>Accounting<\/td>\n<td>Books, ledgers and financial statements.<\/td>\n<\/tr>\n<tr>\n<td>Invoicing<\/td>\n<td>Electronic tax receipts issued and received, contracts with customers and suppliers.<\/td>\n<\/tr>\n<tr>\n<td>Banking<\/td>\n<td>Bank statements and reconciliations, loans and transactions with shareholders.<\/td>\n<\/tr>\n<tr>\n<td>Taxes<\/td>\n<td>IRAE, VAT and Net Worth Tax returns, working papers and withholding certificates.<\/td>\n<\/tr>\n<tr>\n<td>Related parties<\/td>\n<td>Intra-group agreements and, where applicable, a transfer pricing study.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>In multinational groups, related-party transactions tend to draw the most attention; see <a href=\"https:\/\/globaltax.com.uy\/en\/transfer-pricing-uruguay-cross-border-groups\/\">transfer pricing for cross-border groups<\/a>.<\/p>\n<h2 id=\"closing\">Hearing, assessment and penalties<\/h2>\n<p>When the review is complete, the inspectors draw up the <strong>final audit minutes<\/strong> (acta final de inspecci\u00f3n), which also interrupt the limitation period (art. 39). If the DGI considers that an infringement exists, it opens an inquiry and <strong>grants the taxpayer a fifteen-day hearing<\/strong> to present a defence and evidence (art. 46). Since periods of up to fifteen days are counted in <strong>business days<\/strong> (art. 49), that is how this period runs.<\/p>\n<p>During an audit, <strong>amended returns cannot be filed<\/strong> unless they result in a credit for the taxpayer (art. 64). The final decision itemises tax, interest and penalties, with its reasoning (art. 67). The main penalties are:<\/p>\n<table>\n<thead>\n<tr>\n<th>Infringement<\/th>\n<th>What it is<\/th>\n<th>Penalty<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Late payment (mora)<\/td>\n<td>Failure to pay on time<\/td>\n<td>Fine of 5%, 10% or 20% depending on the delay, plus a monthly surcharge (art. 94)<\/td>\n<\/tr>\n<tr>\n<td>Formal infringement<\/td>\n<td>Breach of formal duties or obstruction of the audit<\/td>\n<td>Fixed fine within a range updated every year (art. 95)<\/td>\n<\/tr>\n<tr>\n<td>Underpayment (omisi\u00f3n de pago)<\/td>\n<td>Any reduction of tax not covered by other categories<\/td>\n<td>Fine of one to five times the tax omitted (art. 97)<\/td>\n<\/tr>\n<tr>\n<td>Tax fraud (defraudaci\u00f3n)<\/td>\n<td>Deception or concealment to pay less<\/td>\n<td>Fine of one to fifteen times the tax evaded (art. 96)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Penalties are graded according to repetition, the offender&#8217;s conduct and other circumstances (art. 100), and tax fraud may also be a <strong>criminal offence<\/strong> (art. 110). Law 20,446 added a <strong>simplified assessment procedure<\/strong> (art. 66-bis): if the company fails to file even though the DGI made a pre-filled proposal available, the DGI can assess on that basis after a <strong>thirty calendar-day<\/strong> hearing.<\/p>\n<h2 id=\"bps\">BPS audits: how they differ<\/h2>\n<p>The BPS audits companies&#8217; contribution status, meaning their <strong>social security and FONASA (health) contributions<\/strong>, applying the Tax Code and its own regulations. According to the agency, its inspectors may request information from suppliers, workers and customers, examine or seize documents and visit inside or outside business hours; documents may remain with the BPS for up to <strong>thirty business days<\/strong>.<\/p>\n<p>At the end, the BPS <strong>gives access to the proceedings<\/strong> and grants <strong>fifteen business days<\/strong> to submit evidence or a defence. The company may ask inspectors for identification and be assisted by its advisers throughout. In practice, the review covers worker registrations, payroll filings and possible disguised employment of people invoicing as contractors.<\/p>\n<h3>Differences from the DGI and the Labour Ministry<\/h3>\n<ul>\n<li><strong>Scope:<\/strong> the DGI audits taxes (IRAE, VAT, Net Worth Tax, withholdings); the BPS audits social security contributions.<\/li>\n<li><strong>Appeals:<\/strong> the BPS is an autonomous state entity, so administrative appeals are filed with its own bodies, not with the Executive Branch.<\/li>\n<li><strong>Working conditions:<\/strong> minimum wages, working hours and safety are checked by the Ministry of Labour and Social Security inspectorate, in a separate procedure.<\/li>\n<\/ul>\n<p>For the monthly obligations the BPS reviews, see <a href=\"https:\/\/globaltax.com.uy\/en\/payroll-in-uruguay\/\">payroll in Uruguay<\/a>.<\/p>\n<h2 id=\"appeals\">Appealing the decision<\/h2>\n<p>A decision that assesses tax or imposes penalties can be challenged through administrative channels and then before the Administrative Court (Tribunal de lo Contencioso Administrativo, TCA):<\/p>\n<ol class=\"gt-steps\">\n<li><strong>Request for reconsideration<\/strong> (recurso de revocaci\u00f3n) before the body that issued the decision, within <strong>ten business days<\/strong> of personal notification, under the Administrative Litigation Code (Law 20,333 of 2024).<\/li>\n<li><strong>Hierarchical appeal<\/strong> (recurso jer\u00e1rquico), filed jointly and in the alternative, when the issuing body is subject to a hierarchy. For the DGI, which reports to the Ministry of Economy and Finance, it is decided by the Executive Branch.<\/li>\n<li><strong>Grounds and evidence:<\/strong> appeals may be argued when filed or within the following <strong>twenty days<\/strong>, offering the evidence considered relevant (arts. 80 and 81 of the Tax Code). As a general rule, filings must be signed by a lawyer (art. 53).<\/li>\n<li><strong>Annulment action before the TCA<\/strong>, once administrative remedies are exhausted by an express or deemed decision, within a short time limit.<\/li>\n<\/ol>\n<p>While appeals are pending, the limitation period is <strong>suspended<\/strong> (art. 40), and the DGI may request a guarantee if collection is at risk (art. 88).<\/p>\n<h2 id=\"statute\">Statute of limitations: how far back the DGI can go<\/h2>\n<p>Article 38 of the Tax Code sets the rules:<\/p>\n<ul>\n<li>The right to collect taxes expires after <strong>five years<\/strong> from the end of the calendar year in which the taxable event occurred. For annual income taxes, the taxable event is deemed to occur at the <strong>end of the fiscal year<\/strong>.<\/li>\n<li>The period is extended to <strong>ten years<\/strong> in cases of fraud, or where the company failed to register, report the taxable event or file its returns.<\/li>\n<\/ul>\n<p>The limitation period is <strong>interrupted<\/strong> by the final audit minutes, notification of the assessment, acknowledgement of the debt or any payment (art. 39): a partial payment made without considering its effects can restart the clock.<\/p>\n<h2 id=\"rulings\">Binding rulings: prevention rather than dispute<\/h2>\n<p>The Tax Code allows anyone with a <strong>personal and direct interest<\/strong> to ask the DGI how the law applies to a <strong>real and current set of facts<\/strong>, setting out all relevant elements precisely and, if desired, its own reasoned opinion (art. 71).<\/p>\n<ul>\n<li>A ruling request <strong>does not suspend deadlines<\/strong> (art. 72), and the DGI must respond within <strong>ninety days<\/strong> (art. 73).<\/li>\n<li>The answer <strong>binds the DGI<\/strong> with respect to the requester; any change of position only applies to events after it is notified (art. 74).<\/li>\n<li>If the DGI does not answer in time and the company applied its reasoned opinion, any resulting difference only bears <strong>interest<\/strong>, provided the request was filed at least ninety days before the obligation fell due (art. 74).<\/li>\n<\/ul>\n<p>Binding requests must invoke article 71 and can be filed in person or online; the DGI also accepts non-binding queries. They are useful before restructurings or investments; see <a href=\"https:\/\/globaltax.com.uy\/en\/tax-structuring-investments-uruguay\/\">tax structuring of investments<\/a>.<\/p>\n<h2 id=\"settlement\">Voluntary disclosure and payment plans<\/h2>\n<p>When the difference is real, it pays to regularise early:<\/p>\n<ul>\n<li><strong>Before an audit:<\/strong> a voluntary disclosure with payment mitigates penalties, but a disclosure prompted by an audit already carried out or ordered does not count as voluntary (art. 100).<\/li>\n<li><strong>Late-payment fines:<\/strong> the fine rises from 5% to 10% and 20% depending on the delay; if a payment plan is requested within the payment period, the fine is 10% (art. 94).<\/li>\n<li><strong>DGI payment plans:<\/strong> the DGI allows debts to be paid in instalments. Its published requirements include having filed the relevant return and making an initial payment.<\/li>\n<li><strong>BPS payment plans:<\/strong> before signing, all payroll filings and amendments for the period must be submitted, and the first instalment is paid on signing. Law 20,504 of June 2026 also created a special payment-plan regime for obligations due up to mid-2026, whose terms should be confirmed with the BPS.<\/li>\n<\/ul>\n<p>Falling six or more instalments behind on a payment plan allows a precautionary attachment (art. 89).<\/p>\n<h2 id=\"tips\">Practical recommendations<\/h2>\n<ul>\n<li><strong>Appoint a single point of contact<\/strong> and inform the adviser.<\/li>\n<li><strong>Check the inspectors&#8217; identity<\/strong> and the scope: tax and periods.<\/li>\n<li><strong>Hand over what is requested against a receipt<\/strong> and keep copies.<\/li>\n<li><strong>Read the minutes before signing<\/strong> and record any disagreement or clarification.<\/li>\n<li><strong>Do not improvise:<\/strong> ask for time and answer in writing.<\/li>\n<li><strong>Track deadlines<\/strong> from each notification.<\/li>\n<\/ul>\n<p>If the owners live abroad, a local firm makes it easier to respond on time; see <a href=\"https:\/\/globaltax.com.uy\/en\/accounting-outsourcing-uruguay\/\">accounting outsourcing in Uruguay<\/a>.<\/p>\n<h2 id=\"faq\">Frequently asked questions<\/h2>\n<div class=\"gt-faq-list\">\n<details>\n<summary>Can the DGI take the company&#8217;s books away?<\/summary>\n<p>Yes, in serious cases, for up to thirty business days; only a court can extend that period.<\/p>\n<\/details>\n<details>\n<summary>How many years back can the DGI review?<\/summary>\n<p>Generally five years from the end of the calendar year of the taxable event, or ten in cases of fraud or failure to register or file.<\/p>\n<\/details>\n<details>\n<summary>Does the company have to pay before appealing?<\/summary>\n<p>No. Administrative appeals and the annulment action do not require prior payment, although the DGI may request a guarantee.<\/p>\n<\/details>\n<details>\n<summary>Can a return be amended during the audit?<\/summary>\n<p>No, unless the amendment results in a credit for the company.<\/p>\n<\/details>\n<details>\n<summary>What effect does a binding ruling have?<\/summary>\n<p>It binds the DGI to apply that position to the requester; a change of position only applies to events after it is notified.<\/p>\n<\/details>\n<\/div>\n<h2>Tax audits and disputes with GlobalTax<\/h2>\n<p>At GlobalTax we support companies through DGI and BPS audits, prepare responses and appeals, and assess settlement options. Learn more on our <a href=\"https:\/\/globaltax.com.uy\/en\/tax-strategy-legal-approach\/\">tax strategy with a legal approach<\/a> page.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In short: A DGI tax audit is governed by Uruguay&#8217;s Tax Code (C\u00f3digo Tributario): the tax authority has broad investigative powers (art. 68) and the company\u2026<\/p>\n","protected":false},"author":14,"featured_media":26082,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[295],"tags":[],"class_list":["post-26077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-company-in-uruguay"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DGI tax audit in Uruguay: how to respond and your rights<\/title>\n<meta name=\"description\" content=\"DGI tax audit and BPS inspections in 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