There is an explanation on page 16, under the heading 'Withholding taxes'.

https://www2.deloitte.com/content/dam/Deloitte/uy/Documents/...

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Note added at 15 mins (2017-09-23 22:00:19 GMT)
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Sorry, that should be 'Non-distributed dividend or profit'.

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Note added at 26 mins (2017-09-23 22:11:04 GMT)
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Dividend income
Dividends or profits paid or credited by CIT payers to non-resident shareholders are not subject to withholding IRNR when they derive from non-taxable income for CIT purposes (i.e. foreign-source income). In other cases, 7% withholding IRNR will be applicable. Under certain circumstances, non-distributed earnings will also be subject to 7% dividend withholding tax (WHT) after three years of being generated.

http://taxsummaries.pwc.com/ID/Uruguay-Individual-Income-det...

The Decree also added certain provisions regarding notional profits/dividends.
Under the Decree, corporate income taxpayers must pay the tax due on notional
dividends/profits applicable to their shareholders in the month following the
month in which the notional dividends/profits are attributed to the shareholders.
As a result of the payment of the tax on the notional dividends/profits on behalf
of the shareholders, the shareholders will have credits with the tax authorities
that may be applied to the tax due when the dividends/profits are distributed.
For more information on this provision, see EY Global Tax Alert, Uruguay’s
Ministry of Economy formally proposes tax increases, dated 25 July 2016.

http://www.ey.com/Publication/vwLUAssets/Uruguay_issues_new_...$FILE/2017G_00888-171Gbl_UY%20issues%20new%20Decree%20regulating%20Accountability%20and%20International%20Fiscal%20Transparency%20Laws.pdf

As of 1 March 2017, the bill would require companies to calculate and withhold taxes on notional dividends, which would be deemed to be paid to shareholders. Upon receipt of actual dividends, shareholders could credit the taxes already paid against their income tax liability, so no tax would be due.

To determine the value of those notional dividends, companies would have to follow specific steps. Generally, the bill would base the calculation on adjusted income (excluding NOLs) that is more than three years old and subject to CIT and would impute the notional dividends in the third month following the three-year period.

http://www.ey.com/gl/en/services/tax/international-tax/alert...

They are also called 'notional dividends'.