Non-resident natural or legal persons who obtain Uruguayan source income of any nature are required to submit Form 1201. The presentation of the sworn statements can be made: by Internet, or in magnetic media in the premises of authorized collection networks or dependencies of the General Tax Directoratehttps://www.dgi.gub.uy/wdgi/page?2,empresas,IRNR-DeclaracionJurada,O,es,0,