Uruguay: AEOI portal available for submission of CRS reports
AEOI portal will be available for the submission of CRS reports from October 3, 2024, until November 30, 2024
The tax authority (Direccion General Impositiva—DGI) on October 3, 2024, announced that its automatic exchange of information (AEOI) portal will be available for the submission of common reporting standard (CRS) reports from October 3, 2024, until November 30, 2024.
- Financial institutions that fail to send financial information on time may be subject to sanctions provided for under Article 10 of Law No.19,484.
- Financial institutions that previously submitted CRS reports but either (a) missed reporting financial accounts, or (b) need to correct the information, can do so by sending a new CRS report or CRS modifications report.
- 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 2024 report prepared by the KPMG member firm in Uruguay