At GTS URUGUAY we create a portal with the most relevant news generated by reason of COVID-19 and that have an impact on labor, tax, and other aspects. Updated: 7/21/2020.
We are also updating this information every day, since we have many clients from abroad who consult us about the health situation in our country, which as of the date of update indicated above is:
- People with ongoing infection: 134 – 929 patients recovered.
- 32 case in the day, and 4 patients remain on ITC.
- Test carried out since March 13: 99.056 with 99% negatives
- Deaths: 33 (3% of positives) Death/Millon population = 9
We collect and update this post on a daily basis to have the most relevant topics in one place and we seek to inform not only our clients who are already regularly aware of the impacts of the different approved regulations,but also to anyone who needs to consult us for their personal situation, whom we will attend to the emergency with pleasure at no cost
TAX ISSUES
1 Payment deferrals for companies
1.a) March 2020 payments
On March the payment of the Minimum VAT for the months of March and April is deferred to the companies literal E, which is financed in 6 installments that will come directly on the receipt to be paid from the month of May. Source: Resolution 550/2020
At the date of create this portal (March 27), there is no concrete sign of modification of the maturities and payments for the obligations of the month of March, as well as for the sworn statements closing in December 2019.
We leave our opinion: «we understand that it is imperative that the authorities resolve a postponement of the fulfillment of the declaration obligations and also of the payment at least during the present month of April, taking into account that based on the suspension of activities, the taxpayers are not Given the integrity of the information, their staff is not attending workplaces, making it impossible for advisers to carry out a settlement with the required accuracy. In addition there are the financial difficulties to face the obligations of the taxes to pay based on the cut of activities, disposable income and liquidity problems since for several weeks they had to face contracted obligations and the payment of wages to their personnel»
1.b) April 2020 payments
Finnaly 2 days after expiration, on April 20, Resolution 707/20 extends the due dates foreseen in the month of April and in the case of the annual declaration of IRAE (Tax on Income from Economic Activities), IP (Wealth Tax), ICOSA (Corporation Control Tax) a special regime for the cancellation of payments corresponding to the balance of the aforementioned taxes, except in the case of Large Taxpayers.
Different deadlines for the payment of the corresponding obligations depending on the level of income in the year ended, are established for the annual affidavits for the closings of the year December 31, 2019, January 31, 2020 and February 29, 2020, while the term of Presentation is deferred for the month of May on the days provided by the calendar.
The monthly obligations for CEDE and Large Taxpayers that expire on April 22 are also postponed until April 27, 2020 and the obligations for NON-CEDE taxpayers that were due on April 27 for April 28. Source: Resolution 707/20
Subsequently, on April 22, through Resolution 718/20, the expiration of the affidavit and the payment of the Personal Income Tax corresponding to the ficted dividends calculated by the taxpayers of the Income Tax of Activities are also extended. Economic, under the same conditions as established in numbers 1) and 4) of Resolution 707/20
1.c) May 2020 payments
In May, again 2 days after the maturity of the obligations, the payment of advances of IRAE, IP and ICOSA is extended by Resolution 898/20 for CEDE and NON-CEDE taxpayers who start paying in June or in 2 payments in June and July according to the volume of income at the end of the year.
The personal income tax payment is also postponed outside the dependency relationship that passes for the following two-month period (July 2020) and the taxpayers included in literal E) (Minimum VAT) may pay the monthly obligations corresponding to the month of April 2020, in six equal and consecutive installments, together with the obligations corresponding to the months of June to November 2020. Source: Resolution 898/20.
1. d) June 2020 payments
The maturities of the obligations of CEDE taxpayers are extended, from ordinal 2) of numeral 1 of Resolution No. 4310/19 established for June 22, 2020, which pass by June 25, 2020.
This extension will not apply to taxpayers included in the Large Taxpayers Division.
Financing of the monthly obligations of June 2020 is granted to Taxpayers of Literal E, who can pay it in six equal and consecutive installments, together with the obligations from July to December.
This includes fees for payment facilities due in June. It does not include the fractions corresponding to monthly obligations for the months of February and March according to the provisions of Resolution No. 550/20.
The terms established for financing will expire each month according to the general table of maturities for each taxpayer.
1. e) July and August 2020 payments
Taxable persons included in ordinals 2 and 3 of numeral 1) of Resolution No. 4310/19, except those managed by the Large Taxpayers Division, whose sales, services and other gross income from the previous year would have originated taxed income for an amount that does not exceed UI 6,000,000 (Indexed Units six million), may pay the obligations detailed in the following subsection, corresponding to the months of June and July 2020, in the months of September and October of this year, respectively.
The obligations included in the previous paragraph will be as detailed below:
i. payments on account of the Tax on Income from Economic Activities (IRAE) referred to in articles 165 and 170 of Decree No. 150/007 of April 26, 2007;
ii. the payments on account of the Wealth Tax (IP) provided in the second paragraph of article 5 of Decree No. 30/015 of January 16, 2015;
iii. payments on account of the Control Tax on Public Limited Companies (ICOSA) provided for in Article 9 of Decree No. 450/002 of November 20, 2002.
For the purposes of the provisions of this numeral, the quotation of the Indexed Unit (UI) at the end of the corresponding fiscal year must be considered.
2. Solidarity Fund COVID-19
Parliament approved on April 2 the bill called «Covid-19 Solidarity Fund».
As mentioned by the authorities of the Executive Power, this fund arises in response to the various costs that the State will face to attend to the national health emergency declared after the expansion of the Covid-19 coronavirus in our country.
The Fund will be made up of, among others:
a) earnings for the 2019 fiscal year of the Banco República Oriental del Uruguay (BROU);
b) accumulated profits of the National Development Corporation (CND);
c) national and foreign money donations that are intended to contribute to this Fund;
d) funds originated in loans from international and multilateral credit organizations;
e) contributions that may be made by public non-state persons; and any other item, fund or contribution destined to the Fund and
f) the total produced of the tax «Sanitary Emergency Tax COVID-19» that will tax the nominal remunerations and benefits derived from personal services rendered to the State, Departmental Governments, Autonomous Entities and Decentralized Services, people of non-state public law and state-owned entities in the following remuneration scale:
- up to 120,000 nominal pesos are exempt from contributions;
- 5% between 120,001 and 130,000;
- 10% between 130,001 and 150,000;
- 15% between 150,001 and 180,000;
- 20% to more than 180,001;
The taxpayers will be the officials of the Central Administration, Legislative Power, Judicial Power, organisms included in articles 220 and 221 of the Constitution of the Republic and of the Departmental Governments; those who provide personal services to non-state public law persons and state-owned entities in which the State or other public entity has a majority interest, natural persons who have personal services contracts with the State (including contracts for the leasing of works and services ).
For their part, the remuneration and nominal benefits of the President and Vice President of the Republic, Legislators, Ministers and Undersecretaries of State, Intendants and other public officials of particular confidence, will be taxed at the 20% rate. Various subsidies established in various articles of institutional acts and similar laws are also added as taxable matter.
The beneficiaries of the subsidies granted by law to those who have held public positions or of particular confidence will be taxed; as well as personal remuneration of public officials who carry out tasks outside the Republic or in binational commissions at a rate of 20%. The tax will not be taxed by health personnel who participate directly or indirectly in the healthcare process (medical and non-medical workers) who, due to the tasks they perform, are exposed to the contagion of Covid-19.
The government opened two accounts at Banco República on behalf of the National Emergency System (SINAE) for those who want to make monetary donations for the purchase of medical and sanitary instruments: current account in Uruguayan pesos (1556713-30) and in dollars (1556713- 29)
Source: Law 19.874
3. Additional to the IASS
An additional is created to the Social Security Assistance Tax, which taxes the income corresponding to retirements, pensions and similar passivity benefits, served by public and private institutions, residents in the Republic, according to the following scale:
• up to 120,000 nominal pesos are exempt from contributions;
• 5% between 120,001 and 130,000;
• 10% between 130,001 and 150,000;
• 15% between 150,001 and 180,000; Y
• 20% to more than 180,001;
The additional IASS specifically provides that the liquid amount to be collected may not be less than $ 100,000 (after deducting the contribution to the corresponding health system, the IASS and the tax that is created).
All the taxes created will be applied to the accrued income corresponding to the months of April and May 2020, empowering the Executive Power to extend its application for a maximum period of 2 months, communicating it to the General Assembly.
4. Tax benefits for real estate developments presented to COMAP
To encourage real estate investment and promote the construction sector of our country, important tax benefits were decreed according to a decree of April 29, 2020.
An investment project detailing the amount and schedule of investments to be made must be submitted to COMAP before December 31, 2021 and it is established that the construction projects for real estate destined for housing or offices, and the urbanization of private initiative, whose construction value is greater than UI 60,000,000, (approx. USD 6 Million), provided that the investments are made prior to April 30, 2025 and have at least 10% of the total area destined to Common use.
To read all the details, we suggest accessing here the special report prepared by our team on Tax benefits for real estate developments
5. Extension of withholdings
Withholding is deferred for those who intervene, directly or indirectly, in the supply or demand of passenger land transport services in the national territory, for the obligations corresponding to the charge months February and March 2020, in the following terms:
Those responsible must retain the obligations corresponding to the months of office February and March 2020 in six equal and consecutive installments. In this case, the withholdings corresponding to the months of charge from May to October 2020 will be increased as provided below:
a) one sixth of the charge month February 2020 and,
b) one sixth of the charge month March 2020.
Those responsible will be released from making each of the incremental withholdings provided in the preceding paragraph when any of the following circumstances occurs:
a) the providers of land passenger transport services have not been authorized to operate under their intervention, during each of the aforementioned months as appropriate,
b) at the time that the retentions are made, the providers of ground passenger transport services are not authorized to operate under their intervention or,
c) prove that they have made the payment of the obligations corresponding to the aforementioned February and March charge months, as their respective maturities correspond.
Later, through Decree 154/20, this regime was extended for the months of office April and May 2020.
Source: Decree 128/20 and Decree 154/20
6. Import exemption of essential products
The temporary exemption of all import taxes was decreed to a list of products that includes, among others: oxygen, respirators, liquid and bar soaps, gel alcohol, swabs, waste bags, clothing for medical personnel, resuscitation respiratory equipment , thermometers, and CTI beds. Source: MEF Resolution
WORK THEMES
1.a) Exemption and financing for the payment of contributions for March and April
This provision includes the holders of Industry and Commerce companies, who are sole proprietorships, partners in personal companies, as well as owners of the MIDES monotax and monotributo social.
The payment of contributions for the activities carried out in March and April is being implemented, which corresponds to be paid in April and May respectively, in the following terms:
• Exemption of 40% of personal and employer contributions from non-dependent workers.
• Financing of 60% of the employer and personal contributions of non-dependent workers, in 6 installments, the first installment being paid in June.
Likewise, the exemption reaches the contributions by the holders, whether they are made on ficto amounts or real remuneration, provided they have up to 10 dependent workers, including in this condition those who are covered by the subsidies provided by BPS and BSE.
This benefit is granted automatically, so companies do not have to take any steps to access it. Anyway, those who wish to pay the total of the financed obligations, must issue an invoice for the period from May to October, from the online service.
It is highlighted that companies that do not have dependent workers will receive their invoice with a zero balance, which does not require to be intervened in the collection network.
Source: Law 19.872
1.b) The payment of contributions for Domestic Work is facilitated
Given the health emergency situation, the Social Security Bank informs that no fines or surcharges will be charged to domestic service companies that, due to inconveniences in the bill delivery process, could not timely access the payment of their obligations for the month of March. Companies that could not make the payment will receive the contributions for the month of March included in their April obligation invoice without fines or surcharges.
The April invoices can be downloaded from May 12 in an agile and simple way through the online service Issue invoices from companies without dependents and Domestic Work. They will not be delivered to your home.
Likewise, it is reported that also from May 12, the payment of contributions can be made at Abitab and Red Pagos locations throughout the country, reporting only the BPS company number or the invoice reference number.
2.a) Special partial unemployment benefit for monthly workers
This subsidy corresponds to the monthly dependent workers who are in a situation of partial suspension of activities and within the framework of Decree Law 15,180, amending and concordant.
This suspension implies a reduction of at least six days in the month of work, either full days or 50% of the usual hours. The reduction must occur during the validity of the ministerial resolution (30 days from 03/18/2020). Subsequently, the term of this subsidy was extended on two occasions, first until May 31, 2020 and then until July 31, 2020. See text of the extension here.
The subsidy to be received by the worker will be calculated based on 25% of the monthly average of the computable nominal remuneration received in the six months immediately prior to the causal setting. Your calculation will be proportional to the number of days of suspension or reduction for which we are available to report the calculations that the BPS will pay to the worker.
The process, both for reducing working days in the month and for reducing hours, must be managed by the employing company.
The payment of the subsidy by BPS will be made during the month following the reduction through the different authorized payment locations, taking into account the following caps:
Maximum cap: $ 44,606.60 (January 2020). Minimum cap: $ 5,574.33 (January 2020).
The companies that require to manage the protection to this special regime must send to BPS the list of workers covered, within the first 10 days of the month following the reduction of days or hours worked. However, the mechanisms for the entry of applications are already enabled.
Source: Resolution 143/2020 MTSS, Resolution 163/2020 MTSS y Resolution 4/3/2020 MTSS and Resolution 576/020 MTSS.
2.b) Extension of partial unemployment insurance
Last Friday, May 8, an expansion was announced to cover more workers. The announced flexibility allows access to unemployment insurance to workers who did not reach the minimum number of months or wages currently required to have the benefit. Between April 1 and May 31, workers who have between 3 and 5 months of contributions to the Social Security Bank (BPS) in the last 12 months, who will have a 25% benefit, will be able to access unemployment insurance. of the average remuneration of the last 3 months. Recall from the previous point, that the partial unemployment insurance was later extended until July 31, 2020.
Source: Resolution MTSS
3. Quarantine sickness allowance and allowance for over-65s
In the second decree issued by the Executive Power (Decree 94/2020) along with a series of other measures, it was established that all those people forced to keep an isolation regime because of the risk of contracting or spreading the COVID-19 virus and who are included in the sickness benefit scheme will be entitled to receive the corresponding benefit paid by the Social Security Bank (BPS), during the corresponding period
The sickness benefit paid by the BPS amounts to 70% of the worker’s computable assignments on average during the last 6 months, subject to caps.
Subsequently, it was decided to grant the same benefit to people 65 years of age or older, included in the sickness benefit regime, so that they remain in isolation for a maximum period of thirty days which was extended until July 31, 2020. Those workers who can carry out or carry out their usual tasks from their home are excluded.
The BPS informs that a new mechanism will be enabled so that beneficiaries over 65 years of age can access the sickness benefit without the intervention of the health provider, since the companies will directly make the income of the period of protection through a new online service that will be available on the agency’s website from April 16.
It is important to highlight that, as long as this functionality is not enabled, the right to retroactively collect the benefit will not be lost.
Source: Article 5 Decree 94/2020 y Decree 109/2020
4. Insurance for cessation of activity
Sole proprietorships, de facto partnerships and SRLs with up to two partners, without dependent personnel, for Monotributistas, Literal E, or General Regime (fairgrounds, street vendors, etc). It will give them an insurance for cessation of activity (loan format) for the months of April and May in the amount of $ 12,000.
In this case, the beneficiaries must make a refund of this insurance from the month of July (3 months of grace), in 24 consecutive installments in UI with the contributions to the BPS made by the company.
As of Tuesday, May 5, the first payment of the loan will be accessible at collection network locations throughout the country, presenting their identity card and company RUT.
5. Direct Subsidy
Sole proprietorships and personal partnerships with up to two partners, without dependent staff. intended for monotributistas and de facto MIDES companies (car care, jugglers, street actors, etc.) who will be paid a subsidy equivalent to $ 6,779. per month. It will be awarded during the months of April and May. It should not be reinstated. On June 11, the subsidy of $ 6,800 pesos per month for some 10,000 MIDES monotributistas was extended for two more months.
As of Tuesday, May 5, the first payment of the loan will be accessible at collection network locations throughout the country, presenting their identity card and company RUT.
6. Advance Annual License
The Ministry of Labor exceptionally authorized employers to anticipate the annual leave to be generated in 2020 so that their employees can take it this year instead of 2021. This measure requires a written agreement between the employer and the employee, expressly registering that it is adopted by the health emergency situation. Source:Resolution 55/2020
7. Telework Communication
Companies must inform the General Labor Inspection of the telework measures adopted. Source:Decree 94/2020
8. Authorization of Telework in Free Zones
The Free Zones Area issued a resolution on March 16, with exceptional authorization for companies that use Free Trade Zones so that they can implement telework, making the regime’s requirement that workers must perform tasks within the free trade zone more flexible. On March 25, the authorization period was extended until April 10, 2020 and again on April 8 the term was extended until the health situation allows the return to normality.(ver aquí)
9. Health insurance coverage for medical personnel
A bill was approved on March 25, which included COVID-19 as an occupational disease during the health emergency, comprising health personnel who work directly or indirectly with patients infected with the virus and who can reliably demonstrate the causal link to access such coverage.
Source: Bill approved
10. Subsidy for the staff of the Social Security Notary Fund
The dependent workers affiliated to the Social Security Notary Fund and individualized in sections B) and D) of article 43 of its Organic Law No. 17,437 (employees of notaries and staff of union associations affiliated to the Institute who have legal personality), exclusive right to unemployment benefits for the total causes of total suspension, or reduction of work in the case of sole employment.This subsidy was extended until July 31, 2020 by Decree 184/20
11. Non-refundable contribution for workers in total unemployment benefit
A non-refundable state contribution is established, up to 50% (fifty percent) of the amount that must be withheld for the rental price of the farms that, as of March 13, 2020, were leased with the guarantee of the Guarantee Service of Rentals of the General Accounting Office of the Nation, by workers of the private activity, covered by the Unemployment Subsidy (total) in charge of the Social Security Bank.
The contribution provided in the previous article is partial and temporary, while the worker is covered by the Unemployment Subsidy served by the Social Security Bank (BPS), originated in the health emergency, and must stop immediately when the worker stops receiving said benefit.
12. State contribution for reinstatement of workers or incorporation of new workers
There is a non-refundable state contribution of $ 5,000 per month to companies, for a term of three months:
a) For each reinstated worker included in the unemployment benefit for the cause of total suspension (section B of article 5 of Decree – Law No. 15,180 of August 20, 1981, in the wording given by Law No. 18,399 of October 24, 2008). The reinstated workers must have been receiving the unemployment benefit as of May 31, 2020.
b) For each new worker incorporated, as long as the company does not register workers in the unemployment subsidy as of May 31, 2020, and whichever is the cause, except for the special unemployment subsidy scheme for reduced hours or working hours for workers monthly provided for in MTSS Resolutions No. 143 dated March 18, 2020 (*), Resolution No. 163 of March 20, 2020 (*), Resolution of April 3, 2020, Resolution No. 440 of 15 of May 2020, amendments and extensions.
Source: Decree 190/20
13. Artist Subsidy
A monthly subsidy of $ 6,779 is created for national artists, for the term of the months of June and July 2020.
National artists who receive the subsidy provided in the preceding article are considered to be those who are in need or financial vulnerability, determined and reported by the Uruguayan Society of Actors (SUA), Uruguayan Association of Musicians (AUDEM), Dance Association of Uruguay (ADDU ), Union of Musicians and Annexes (AGREMYARTE), and Uruguayan Society of Performers (SUDEI).
The monthly subsidy provided in this decree will be financed from the COVID-19 Solidarity Fund. Source Decree 192/20
OTHER RELEVANT PROVISIONS
1. Extension of credit terms
The Central Bank of Uruguay (BCU) authorizes financial intermediation institutions, financial service companies and credit administrators to extend the maturity of loans to the Non-Financial Sector, in agreement with its clients for up to 180 days.
The resolution covers both the payment of principal and interest for debtors whose income may be affected as a result of the health emergency.
Terms:
• Credits valid as of February 29, 2020.
• Credit operations that had been carried out between March 1 and 19.
• Only covers maturities between March 1 and August 31 of this year.
2. Directed credit program
It is an instrument that aims to provide financial support, providing liquidity to MSMEs throughout the country, with loans in better conditions than those of the market.
What are the benefits?
• Longer payment terms
• Lower interest rates
• Extended grace period *
* Grace on capital: the first few months you will pay a lower fee, paying only the interest.
The beneficiaries are the micro, small, and medium-sized companies affected by the country’s current health emergency in the face of COVID-19, for whom it seeks to provide better credit conditions for loans for working capital and debt refinancing.
These credits are granted by Microfinance Institutions and subsidized by ANDE.
3. Product credits BROU
The Banco de la República Oriental del Uruguay (BROU) will implement a productive credit program for small and medium-sized enterprises under more flexible conditions. This measure is not yet operational, BROU is working on its implementation.
4. Suspension of legalizations and apostilles
This measure includes the legalization and apostille of public documents to be used abroad before the Ministry of Foreign Affairs.
5. Transfers to MIDES
Transfer of 1,000 million pesos from the Ministry of the Economy to the Ministry of Social Development (MIDES) for the extension of hours and the creation of new shelters for people on the street, the strengthening of the plans of the National Food Institute (INDA) and the reinforcement of the amounts of the Uruguay Social Card (TAS).
A coupon is assigned for the purchase of basic food, intended for people without formal employment, dependent minors or social coverage. Beneficiaries access this $U 1.200 bonus, for the only time, through an application that they download on their cell phone, from any mobile phone company. They must register on the website of the Ministry of Social Development, or on 0800 7263, Monday through Friday from 09:00 to 21:00.
6. Suspension of classes
The Executive Power decreed the suspension of classes at all levels of education (primary, secondary and tertiary) for public and private institutions, including the Centers for Child and Family Care (CAIF) for an indefinite period. It was decided to resume classes in 973 rural schools in Uruguay on Wednesday April 22, with voluntary assistance from students. The measure does not apply to the departments of Canelones and Montevideo. Subsequently, a gradual return to class schedule was implemented that begins on June 1, 2020.
7. Closure of shopping centers
The Executive Power declared the preventive closure of stores in shopping centers, except for supermarkets and pharmacies. Source: Resolution 1050/2020
In the first week of June, the opening of the shopping centers was authorized, arranged in the month of March.
8. Extension of the payment of telephony and electrical energy
The National Telecommunications Administration (ANTEL) and the Administration of Power Plants and Electric Transmissions (UTE) are urged to suspend the cuts in telecommunications services and energy supply for lack of payment, exclusively for residential users and the services of companies included in literal E.
9. Suspension of Registration of Financial Statements in AIN
The period foreseen for those entities obliged to register their Financial Statements before the Registry of Financial Statements in charge of the Internal Audit of the Nation (AIN) and whose maturity occurs from March 13, 2020, until May 15, 2020, is suspended.
10. Extension for the electronic invoicing regime for the last section
The period established in the third subsection of numeral 1 of Resolution No. 3012/2015 of July 30, 2015, is extended until December 1, 2020, for those taxable persons administered by the General Tax Directorate whose sales in the At the close of the fiscal year verified in the second half of 2019, they exceeded 305,000 IU (three hundred and five thousand Indexed Units). Source: DGI Resolution 987/20
11. Certificate of physical fitness
Given the progressive reopening of educational centers, the Ministry of Public Health reports that there will be no requirement to renew physical fitness certificates until the health emergency situation ends.
12. Law suspension of terms of the Register of Beneficiaries
The Law No. 19.885 suspend, from March 13, 2020 and until May 15, 2020 inclusive, the computation of the terms provided by Law No. 18,930 of July 17, 2012, Law No. 19,288 of September 26, 2014 and Chapter II of Law No. 19,484 of January 5, 2017, and its Regulatory Decrees No. 247/012 of August 2, 2012, No. 346/014 of November 27, 2014 and No. 166/017 of June 26, 2017, modifying and concordant; to comply with the obligation of information and communication to the Registry in charge of the Central Bank of Uruguay, of owners of equity interests and final beneficiaries in entities bound by said regulations.
The Executive Power is also authorized to extend the aforementioned terms until the state of national sanitary emergency subsists. By virtue of the foregoing, in July it was decided to extend the suspension of the computation of the terms provided by Law No. 18,930 of July 17, 2012, Law No. 19,288 of September 26, 2014, and Chapter I of Law No. 19,484 of January 5, 2017, and its amendments and concordants; to comply with the obligation of information and communication to the Registry in charge of the Central Bank of Uruguay, of owners of equity interests and final beneficiaries in entities bound by said regulations, from May 15, 2020 to August 15, 2020 inclusive.
13. Special authorizations to cross the border
By decree, the list of who can cross the border in the context of combating the coronavirus was updated.
Brazilians who demonstrate their border status and enter the border to Uruguay must remain in the border city and cannot circulate in the rest of the country to avoid what was a week ago the increase in cases in the country that originated exclusively in the border city of Rivera in the north of the country and that incredibly has the same positive cases with the virus as Montevideo, being a population 20 times smaller.
Foreigners whose entry into the country implies family reunification (with parents, spouses, concubines, unmarried minor or older children with disabilities) or humanitarian, and also the entry of foreigners for labor, economic, business or judicial purposes managed before the Directorate are also authorized. National Immigration Office and the corresponding ministry on which reasons of urgent need are based. When the Decree was issued at the beginning of June 2020, there were 1,300 cases of income under these conditions.