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Company Liquidation in Uruguay

Liquidate a Company in Uruguay



Procedures for liquidating a company in Uruguay


First Directory organizes Act convening the Extraordinary Shareholders. When celebrating this Assembly resolves the dissolution and liquidation of the Company, and appointing the liquidators.

Proceedings before the Public Organizations

Submit forms due to the following organizations:

  • General Tax Directorate (DGI), estimated 90 days, Presentation of Form 3/006, Form 0453, Application for special clearance certificate.
  • Social Security Bank (BPS), 90 days, Presentation of form 204, request special clearance certificate.
  • Banco de Seguros del Estado (BSE), 60 days, request negative certificate.
  • Ministry of Labour and Social Security (MTSS), 180 days, Apply for closing of the company.
  • Internal Audit Office (AIN), 90 days, Apply for Certificate of Liquidation within 30 days from the Act of Assembly.
  • National Trade Registry (RNC), 90 days.
  • Publications in the Official Gazette and another national newspaper, 30 days.

The process of liquidation of an S.A. will take a minimum of 24 months.

To view the Fees liquidate a Company in Uruguay click here