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COVID-19 URUGUAY On the other hand, Decree 89/020 grants milk, rice, flower, fruit and vegetable producers, and beekeepers, who do not pay Income Tax on Economic Activities (IRAE) for the referred productive activities, the refund of the Value Added Tax (VAT) included in their purchases of diesel oil intended for the development of the same. This regime will be applicable to those acquisitions made from 1 March 2020, for a period of 1 year. The maximum limit of the benefit referred to in the previous article shall be determined by applying the percentages that vary between 1.1% and 4% depending on the product
sold to the income originated in the sales of each of the agricultural products, corresponding to the last fiscal year closed before 1 July 2019. 2.3. EXTENDING DGI EXPIRATIONS Through DGI Resolution 550/2020 of 20 March 2020, the DGI extended the deadlines established between 23 and 26 March 2020 to 27 March 2020. It also establishes that taxpayers covered by Article 52(E) of Title 4 (small enterprises) may pay their obligations for the months of February and March 2020, in six equal and consecutive