# Tax authority oversight in Uruguay and Peru > Live situation record from CLSTR: https://clstr.news/situations/tax-authority-oversight-in-uruguay-and-peru > Updated: 2026-10-12T11:00:00.000Z. Sources: 5. Developments: 2. Tax authorities in Uruguay and Peru are increasing oversight and implementing stricter requirements for taxpayers. In Uruguay, the Dirección General Impositiva (DGI) has begun utilizing electronic invoicing data to perform mass comparisons between taxpayer declarations and third-party reports. Critics have raised concerns that the DGI is imposing “non-statutory requirements” for income tax (IRPF) refunds, such as requesting physical documentation and detailed client letters that may not be legally mandated. In Peru, the tax authority SUNAT is notifying taxpayers of a 5% additional tax rate on expenses that lack proper substantiation. This measure aims to prevent the “indirect distribution of income to shareholders” through undocumented costs. However, legal precedents from the Tribunal Fiscal suggest this rate should only apply to disbursements where the final destination of funds cannot be proven, rather than all reparable expenses. ## Timeline ### 2026-10-12: Tax authorities in Uruguay and Peru increase scrutiny on taxpayers Tax authorities in Uruguay and Peru are increasing scrutiny on taxpayers, with Uruguay's DGI facing criticism over new refund requirements and Peru's SUNAT applying additional rates to unsubstantiated expenses. 3 sources. https://clstr.news/cluster/tax-authorities-in-uruguay-and-peru-increase-scrutiny-on-taxpayers ### 2026-10-06: Labor fund mandates in Uruguay and tax filing warnings in Colombia New labor fund contributions begin in November for Uruguayan service stations, while Colombian taxpayers are warned to verify DIAN-suggested tax returns to avoid reporting errors. 2 sources. https://clstr.news/cluster/labor-fund-mandates-in-uruguay-and-tax-filing-warnings-in-colombia --- Cite as: Tax authority oversight in Uruguay and Peru. CLSTR, https://clstr.news/situations/tax-authority-oversight-in-uruguay-and-peru