General Tax Directorate (Uruguay) / Dirección General Impositiva (Uruguay)

The General Tax Directorate of Uruguay (Dirección General Impositiva), better known as the DGI, is a competent body of the Ministry of Economy of Uruguay.

It is the Executing Unit responsible for the administration of the country's internal taxes. It handles the taxes of the patrimonial transfers, taxes for the Sanitary Inspection Fund, tax on commissions, tax on the constitution of Stock Companies, tax on the assets of Banking Companies, Wealth Tax, Tax on the sale of movable property in Public auction, Tax on the Purchase of Foreign Currency, Specific Internal Tax, Value Added Tax, Tax on the Disposal of Agricultural Assets, Tax on Agricultural Income, Tax on Forced Sales, Tax on Income of Insurance Entities, Tax to Financial Investment Companies, industry and commercial income tax, international tax law and general rules of national tax law, among others.