Created in Montevideo-Uruguay in 1979 by Cr.Lic.Julio Pérez Alfaro, as a traditional study of professional services in the areas of accounting and taxes, with counseling to well-known and important companies of place and subsidiaries of international companies.
Our service is based on supports of quality and efficiency, providing a personalized service.
Our company provides professional services in all areas of performance of the graduate in the Faculty of Economics and Administration of our country.
Our attention is based on supports of quality and efficiency, providing personalized service
They are the core of our work. By means of a close, excellent and direct relation with them, we obtained the best results. We work every day to meet the objectives of each one of them.
We have several clients from different sectors:
For example: Information Technologies, Retail (clothing, supermarkets, bakeries, service stations) and Massive Consumption, Agrobusiness, Port Services and Free Zones, Construction / Road Works, Forestry, Maritime Agencies, International Logistics / Forwarding, in addition to international companies. We are available for more information if you wish.
Public Accountant- Bachelor in Administration, graduated from the Faculty of Economics of the University of the Republic.
Public Accountant, Graduated from the Faculty of Economics of the University of the Republic. Training of Carbon Project Auditors
Public Accountant, Graduated from the Faculty of Economics of the University of the Republic.
Postgraduate Specialization in Finance, University of the Republic.
Analyst in Human Resources. Graduated from the University of the Company Conducted Equipment Coaching Seminars.
The Executive Branch has just published a new decree that modifies the previous investment promotion regime, giving opportunities to new projects and improving benefits through new weightings of factors and indicators that are taken into account to achieve them.
We can summarize the following concepts.
• All IRAE taxpayers can access benefits.
• The investments to be included, in general terms, are all those investments in real estate and / or personal property with an individual value greater than UI 500 (approximately $ UY 2,400), with the exception of goods destined for homes and non-utility vehicles. The Executive Branch could include investments made in intangible assets.
• For investments already made, all those within a period ranging from the beginning of the project presentation year or from 6 months prior to presentation can be included and up to a maximum term of 10 years. In this sense, the Executive Branch eliminates the limits for investments made before the presentation of the project.
• The indicators to which the company must commit itself continue to be: Job creation, Decentralization, Clean Technologies, Innovation, Increase in exports and another sector of choice depending on the Ministry that will evaluate the project.
• The aforementioned commitment must be assumed for 3 years (in the previous regime it was 5 years)
• For the employment indicator, the annual average of jobs to be created will be taken into account and a score will be awarded based on the investment amount of the project. In turn, there is a transitory benefit for projects submitted until December 31, 2020, granting 1 additional point to the employment generation indicator, with 10 points being the maximum for the indicator.
• In decentralization, a score is added to the investments made in Montevideo (non-existent in the previous regime)
• IRAE exemptions. A minimum exemption of 30% and up to 100% of the invested amount may be obtained. The benefit can be used from 4 to 25 years. The exemption ceiling to be used in each year is increased to 90% of the IRAE.
• Other tax benefits. The benefits are maintained for the Wealth Tax, exemption from civil works of 8 or 10 years and for movable assets for their useful life. Regarding VAT, the refund will be made by obtaining credit certificates. Regarding the goods to be imported, the tax exemption is maintained as long as they are not competitive with the national industry.
Companies that present their projects until March 31, 2021, will have the possibility of increasing the exemption percentage by 20% for those investments made until December 31, 2021 and that are at least 75% of the total investment engaged.
Investments made during 2020 and until March 31, 2021 will be calculated at 150% of their value.
For this reason, the importance that if your company is about to make investments, take into account the possibility of presenting your project to COMAP in order to obtain these benefits.
Our Consulting Area - Formulation and Presentation of Investment Projects before COMAP are at your service for any questions in this regard.
Contacts Cr. Federico Pérez - firstname.lastname@example.org
Cr. Andres Santamaría - email@example.com
As we have already informed you at the time, in application of Decree No. 126-19, the mandatory implementation of Prevention and Health Services at work was established for all companies, regardless of the branch of activity.
At the time, a 180-day period was granted for said implementation, but given the reasons of public notoriety (Pandemic COVID 19), it was provided by the reference Decree to run the terms that are set:
Term for the implementation of the Service for companies with 50 to 300 employees. 01.11.22
Deadline for the implementation of the Service for companies with 5 to 50 employees 01.11.23
1. Payment of salaries and wages to dependents.
The articles referring to the obligatory payment of assets and other items are modified, which can be paid in cash after the approval of the LUC.
Payment may be made in cash, or through account accreditation in financial intermediation institutions or electronic money instruments, in institutions that offer this service, under the conditions established in the aforementioned Law and its regulations when it is published.
The form of payment will be fixed by mutual agreement for a year, and if it were for a banking institution the worker can freely choose it as before, however if he did not decide for any, the employer is empowered to choose the bank. If the modality is not changed every year, it will continue for another year.
For workers who are in a dependency relationship today, the Executive Power will regulate the terms and modalities for the agreement between worker and employer regarding the form of payment.
2 Payment of professional fees
Professional fees for services provided outside the dependency relationship may be paid in cash, up to the amount equivalent to 1,000,000 UI (today $ 4,662,900, approximately USD 103,000). For larger amounts, it must necessarily be paid by accreditation in a bank account or electronic money instrument.
3 Payments by the State
Those who work for the State or are suppliers to it, will be able to collect in cash accounts that mean less than the direct purchase limit, which today is $ 510,000. Greater than this amount must be made through account accreditation
4 Other payments in commercial transactions
In order to make payments in operations such as sale of vehicles, real estate, etc. 1,000,000. (Today $ 4.662900 usd 103.000). Of course, if the operation exceeds said limit, it will require another means of payment except cash.
It is also included in the law that commercial companies can use cash in operations related to Contributions, Advances, Dividends, Redemptions, etc.) up to U.I. 1,000,000
Modifications in the Emergency Law Consideration (LUC) on unemployment of dependents and occupations of premises.
Article 398 of the law establishes: “The State guarantees the peaceful exercise of the right to strike, the right of non-strikers to access and work on certain servers, and the right of company management to enter free facilities. "
Therefore, occupations of premises are limited and those workers who do not want to interrupt their work day due to unemployment or other fact have access to work.
On 11.06.20 last Decree No. 163/2020 was issued, which relaxes the requirements demanded in order to obtain fiscal residence in our country.
1. Situation and conditions precedent to Decree 163/2020
Among the basic requirements to be able to process the residence we had
1.1 Stay in the country a minimum of 183 days a year, with eventual departures or absences of less than 30 days.
1.2 Economic interests in the national territory
1.3 Possession of assets for more than UI 15,000,000
1.4 Family and affective interests as residence of spouses, children, etc.
1.5 Investments in companies with projects of more than UI 45,000,000
2. Situation and conditions from the new Decree
2.1 Investments in assets by UI 3,500,000
2.2 Permanence for a minimum of 60 days during the year
2.3 Investment in companies with a value of more than 15,000,000 UI and that generate at least 15 new direct jobs.
The Executive Branch, through this flexibility mechanism, encourages the possibility of increasing foreign investment in Uruguay, tending to increase jobs.
It is necessary to point out that each foreigner must study their particular conditions, as well as their fiscal conditions in their country. The tax benefits that you can obtain will depend on the extremes that are met and the legislation of the country where you are based.
We are at your service to evacuate any queries to those interested in the subject through our emails.
We inform you that after completing all the procedures and having complied with all the requirements of the regulations of the Central Bank of Uruguay, our firm has qualified positively and was included among those empowered to issue reports on prevention of money laundering and terrorist financing.
This complements our registration as Certified Auditors for audit work in financial institutions regulated by the BCU.
This incorporation ratifies our professional actions and acknowledges, technically and ethically, our firm and our professionals, which constitutes a new pride, hence our desire to share it with you.
Without a doubt, it also opens up a new horizon of services in this area, which we can offer to our current clients as future clients in the aforementioned areas.
At the end of 2019, Cr. Fernando Ripoll (Master in Finance) joins the firm. He has a great track record in the Uruguayan audit market. Throughout his career he has worked in Solution Alliance, Andersen Tax & Legal and in 2016 to 2018 he moved to Washington DC to work in IDB risk management. In the last year he served as Senior Audit Manager of Grant Thorton Uruguay.
Within PAA, you will participate in both auditing and consulting, investment advice, corporate risk management, company valuations, among other things.
Welcome to the team of Pérez Alfaro & Asociados !!
En este 2019, nuestro estudio cumple 40 años de existencia, lo que constituye un gran orgullo no solo
para su fundador, sino para todos aquellos, que de una forma u otra han sido parte, en todos estos años.
Además de nuestros socios, profesionales y empleados, un lugar más que importante, lo ocupan
nuestros clientes en este largo camino. Sin su fidelidad y reconocimiento, no se hubiera llegado.
Aquel proyecto que comenzaba por el año 1979, y su nacimiento era consecuencia del inicio de prácticas
de una profesión,- por la carrera universitaria que nuestro fundador estaba a punto de culminar-, se
transformó rápidamente en una realidad. Y esta realidad tiene ya 40 años de existencia.
Siguiendo el origen, y como elemento tradicional de nuestra profesión, se hace necesario realizar un
balance. Vaya la paradoja, un balance del cual hemos cerrado miles en forma tangible y numérica, pero
que hoy lo haremos desde otro punto de vista. Nuestra medición será a través de algo que enseña la vida
más que los libros, que la capacitación o que la academia….. Un sentir
Que conclusiones obtenemos de este ¨cierre contable¨tan especial y desde ¨el sentir¨.
El resultado o la ganancia que arroja este ¨ejercicio contable de 40 años¨ es ¨mucho orgullo¨.
Desde nuestro primer cliente, hasta el último procuraron nuestros servicios en base a la opinión que el
primero le comunico al segundo, el segundo al tercero y así sucesivamente, hasta llegar al número que
somos hoy. Esa ha sido nuestra herramienta natural de marketing, de la cual no fue una estrategia
comercial caprichosamente impuesta, sino que, naturalmente ocurrió y así se dio. Fue implementada y
trasmitida través de nuestros propios clientes!!! Sentimos y sumamos orgullo por ello.
Esas opiniones comunicadas de esta forma, estuvieron siempre compuestas por el reconocimiento de
nuestros valores y de allí su importancia…. Frases como estas escuchábamos por ahí ¨son muy
responsables¨, ¨si no conocen el tema lo estudian y se asesoran correctamente¨, ¨son honestos¨,
¨asumen lo posibles errores y lo solucionan¨, me apoyan en varios temas¨, ¨son criteriosos¨, ¨son
peleadores, se ponen la camiseta del cliente¨, ¨siempre están¨, ¨son confiables¨, ¨son muy
profesionales¨… Sumamos orgullo
El actuar en todos estos años, de acuerdo a estos valores irrenunciables, ha hecho que a través de los
dichos de nuestros clientes, pudiéramos percatarnos que llegamos a ellos y que nuestros servicios iban
por el correcto camino. Pudieron percibir y sentir que así era nuestra forma de trabajo. Alcanzar esto, ha
sido muy importante. Nuevamente sumamos a las ganancias más orgullo.
Contamos con los mejores recursos humanos gerenciales desde hace años, integrados a nuestra firma en
forma permanente y comulgando idénticos valores. Otro orgullo que suma.
Así seguiríamos obteniendo las ganancias que surgen de sumar de orgullos, que además acrecientan
nuestro espíritu laboral y profesional, y por lo cual, podemos afirmar que valió la pena.
Hemos elegido además tener y mantener una relación con los clientes que trasciende la relación
profesional laboral, confundiéndose con amistad. Relación que nos cuesta muchas veces separarla.
Nos sentimos y nos sentiremos siempre –porque es nuestro principio esencial- amigos de nuestros
clientes. Ese concepto de cliente-amigo nos une aún más en nuestro asesoramiento profesional.
La fidelidad y reconocimiento de nuestros clientes son y serán la energía diaria para trabajar y aportarles
lo mejor de nosotros por muchos años más. Nuestros descendientes nos harán seguir adelante juntos.
GRACIAS A TODOS, LOS QUE ESTAN Y LOS QUE POR DISTINTAS CIRCUNSTANCIAS YA NO ESTAN, PERO QUE NUNCA DEJARON DE SER PARTE DE NUESTRA FIRMA.
BRINDAREMOS POR MUCHOS AÑOS MAS JUNTOS, SALUD.
Last March 14, we visited in our offices Julio Gabay, CEO of Abacus Worldwide.
It was a day where we exchanged ideas, comments and work experiences.