Uruguay: AEOI portal open to CRS report submissions until 30 November 2023
Update informing financial institutions about the availability of the system for the submission of CRS reports
Update informing financial institutions about the availability of the system
The tax authority (Direccion General Impositiva—DGI) on 10 October 2023 issued an update informing financial institutions about the availability of the system for the submission of common reporting standards (CRS) reports. The system is available for submissions from 10 October 2023 until 30 November 2023 through the automatic exchange of financial information (AEOI) portal.
Financial institutions that do not report a failure in sending financial information on time may be subject to sanctions.
Financial institutions that previously submitted CRS reports but either (a) missed reporting some financial accounts, or (b) need to correct the information, can do so by sending a new CRS report or CRS modifications reports, without being subject to the sanctions noted above.
Finally, if applicable, financial institutions must adhere to the guidelines in Section 7 of Resolution No. 6396/2017 by submitting Form 3915 (declaration of CRS report).
Read an October 2023 report [PDF 204 KB] prepared by the KPMG member firm in Uruguay
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