Tax News September 2022

Executive summary:

NormContentDate
Decree N° 7,806The term of the special Selective Consumption Tax ("ISC" per its Spanish acronym) regime for the importation of certain petroleum fuels is extended until October 31, 2022.September 14, 2022
Decree N° 7.807The ISC taxable base for the import of Type I Diesel/Oil Gas was modified to G. 5,546 per liter, until September 30, 2022.September 14, 2022
General Resolution N° 119The Undersecretariat of State for Taxation ("SET") regulates the form of presentation of the application for tax exemption of sports equipment, apparatus, articles and implements to be used in the framework of the XII South American Games Asunción 2022.September 7, 2022
General Resolution N° 120SET updates the list of taxpayers subject to the jurisdiction of the General Directorate of Large Taxpayers and the General Directorate of Collection and Regional OfficesSeptember 8, 2022

More information:

Decree No. 7806/2022 - Extension of the special ISC regime for the importation of certain oil-derived fuels.

By means of Decree No. 6620/2022, t he Exe cutive Branch fixed, on a transitory basis, the ISC taxable bases for the importation and commercialization of the following oil-derived fuels:

ProductTaxable Base
1) Gas Oil/Diesel Type IIIG. 2.388,9 per liter
2) Virgin NaphthaG. 3.045,6 per liter
3) Naphtha RONG. 6.033,3 per liter

Originally these tax bases were to be in force only during February 2 022, but then their validity was extended on a monthly basis, at the rate of one decree per month. In this context, Decree No. 7806/2022 is the last of these extensions to date, extending until October 31, 2022, the validity of s uch t ax b ases.

Decree No. 7807/2022 - Temporary modification of the ISC taxable base for the importation and commercialization of Type I Diesel/Oil Gas.

The Executive Power modified the ISC taxable base applicable to the importation and commercialization of Gas Oíl/Diésel Type I , which w as es tablished at G. 5,546 per liter. T his ISC regime was effective until September 30, 2022.

General Resolution No. 119/2022 - The form of presentation of the application for tax exemption on the importation of goods to be used in the framework of the XII South American Games Asunción 2022 is regulated.

By means of this General Resolution, the Undersecretariat of State for Taxation (SET) regulated the filing of the application f or VA T e xemption for th e importation of goods to be used in the XII South American Games to be held in Asunción, which must be made through the profile of the Taxpayer Sports Entity in the Marangatú Tax Management System, using its confidential access password.

In order to make the request, the Taxpaying Sports Entity must be up to date with the filing of its tax returns, as well as the pa yment of its tax obligations. The documents indicated in the General Resolution No. 119/2022 must be attached to the application.

The SET has two working days a fter receipt of the request to formally analyze the presentation, in order to process or reject it. If the SET rejects the request, the taxpayer may file it again without limitation. From the formal admission o f the request, the SET has twenty working days to deny or approve it by means of the respective resolution.

General Resolution No. 120/2022 - The list of taxpayers subject to the jurisdiction of the General Directorate of Large Taxpayers and the General Directorate of Collection and Regional Offices is updated.

The SET up dated the list o f taxpayers under the jurisdiction of the General Directorate of Large Taxpayers, and the General Directorate of Collection and Regional Offices

As from October 1, 2022, the taxpayers indicated in the lists of Annex I of the General Resolution are assigned to the category of "Large Taxpayers" and, therefore, subject to the competence of the Directorate under that name.

As from the same date, the taxpayers listed in Annex II of the General Resolution are included in the category of "Medium Taxpayers" and, therefore, under the competence of the General Directorate of Collection and Regional Offices. [1].

Taxpayers whose Single Taxpayer Registry (" RUC") number does not appear in any of the annexes of the General Resolution, remain in the category in which they are currently, with no change in the competence of the General Directorate of the SE T that administers them

If you wish to know if you or your organization are affected by this Resolution, you can consult the complete list of taxpayers in the following link: following search engine.


[1] Annexes I and II of General Resolution No. 120/2022 can be found at the following link: https://www.set.gov.py/portal/PARAGUAY-SET/detail?folder-id=repository:collaboration:/sites/PARAGUAY-SET/categories/SET/Normativas/resoluciones/2022&content-id=/repository/collaboration/sites/PARAGUAY-SET/documents/2022/normativas/resoluciones/Resolucion%20General%20N%C2%BA120-22%20Anexo.xlsx

DINAPI approves the II Patent Prosecution Highway (PPH) Program

El pasado 10 de agosto de 2022, la Dirección Nacional de Propiedad Intelectual (DINAPI), emitió la Resolución 324/2022 (“Resolución”), por la cual se dispone la entrada en vigor del ¨II Programa de Procedimiento Acelerado de Patentes (PPH)¨ y se aprueba la guía para presentar la solicitud de participación al PPH, de acuerdo a lo convenido con las demás oficinas que integran el Sistema de Cooperación en Propiedad Intelectual Prosur-Prosul, del que forman parte, entre otros, la Oficina de Patentes de Argentina (INPI), de BRASIL (INPI), de Chile (INAPI), Colombia (SIC).

Es importante mencionar que el PPH tiene como base el principio Mottainai, según el cual se permite que, cuando la Oficina de Examen Anterior (OEA) haya evaluado la patentabilidad de una solicitud de patente de invención, la Oficina de Examen Posterior (OEP) garantizará al solicitante poder contar con el beneficio de un examen acelerado de la solicitud de la que se trate. Este beneficio será otorgado siempre y cuando se cumplan los requisitos establecidos en la Resolución y el PPH.

La entrada en vigor del PPH constituye un hito importante en el desarrollo del sistema de patentes paraguayo ya que, de esta manera, los solicitantes de patentes en Paraguay que ya cuenten con examen de patentabilidad de una OEA podrán beneficiarse de una tramitación acelerada de su expediente y tendrán la posibilidad de obtener en un plazo reducido la patente de invención. Esto es sumamente relevante si tenemos en cuenta el retraso acumulado que sistemáticamente tienen los expedientes de patentes en la DINAPI.

El PPH tendrá una extensión de cinco (5) años.

Para conocer el alcance de la Resolución, haz click en el siguiente enlace:

https://www.dinapi.gov.py/portal/v3/assets/archivos-pdf/Guia-Anexo-Procedimiento-PPH-072022-.pdf

Para más información acerca de la Resolución y otros temas relacionados a Patentes y Propiedad Intelectual, por favor contactar con Laura Lezcano (llezxano@vouga.com.py), Manuel Acevedo (macevedo@vouga.com.py) Grecia Florentín (gflorentin@vouga.com.py) y Stephanie Medina (smedina@vouga.com.py)

Important milestone for our customer Paracel

Alcanzamos un hito importante para nuestro cliente Paracel y para la República del Paraguay: el otorgamiento de la primera licencia de co-generación de energia que otorga el Gobierno a una empresa privada. El próximo paso es la firma del power purchase agreement (PPA, por sus siglas en inglés) entre Paracel y la Administración Nacional de Electricidad – ANDE.

Esta será la primera vez que el Estado paraguayo, a través de la ANDE, comprará energía eléctrica de una empresa privada.
#paraguayRodolfo VougaManuel Acevedo Scappini

Lea la nota completa Aquí

CANNABIS : SENAVE approves the National Program for Phytosanitary Surveillance of Industrial and Medicinal Use Species of Cannabis ssp

Mediante la Resolución 94/2022 (la “Resolución”) SENAVE aprueba el “Programa Nacional de Vigilancia Fitosanitaria en Especies de Uso Industrial y Medicinal del Cultivo de Cannabis ssp” (el “Programa”) y dispone su implementación en todo el territorio nacional.

A través de la Resolución se establece que la Dirección General Técnica será responsable de su cumplimiento y que el Programa será implementado bajo la responsabilidad de la Dirección de Oficinas Regionales en zonas de influencia de los cultivos de Cannabis ssp. Todo ello bajo la supervisión de la Dirección de Protección Vegetal.

El objetivo principal de la Resolución es el de mantener bajo vigilancia fitosanitaria las zonas de cultivo de Cannabis de uso industrial y medicinal en el país, y aplica a todas las actividades que comprenden el monitoreo y manejo de plagas y seguimiento del desarrollo del cultivo en todos los departamentos o áreas involucradas.

Las actividades que regula la Resolución están establecidas en su Anexo N° 1, las cuales son; la prospección de cultivo y muestreo deben llevarse a cabo de forma semanal de conformidad con Resolución SENAVE 327/11 y remitir el formulario de muestreo y las muestras biológicas al Laboratorio de Sanidad Vegetal y Biología Molecular de SENAVE. También será necesaria la preparación y remisión de informes técnicos de cada monitoreo.

La frecuencia de los monitoreos será semanal, y podrá extenderse hasta un máximo de 15 días. Los datos obtenidos deberán ser asentados en la planilla de monitoreo de cultivos. Como producto del monitoreo se estructurará una base de datos, según planilla de monitoreo de plagas del DVF (Departamento de Vigilancia Fitosanitaria) y será añadida al Sistema de Vigilancia General.

Para conocer el alcance de la Resolución, haz click aquí:

http://web.senave.gov.py:8081/docs/resoluciones/senave/web/f71e6e7e2423d3834c9e2ae430bdafd1.pdf  

Para más información acerca de la Resolución y otros temas relacionados al Cannabis, por favor contactar con Rodrigo Fernández (rfernandez@vouga.com.py) y/o Manuel Acevedo (macevedo@vouga.com.py

Banking and Finance | New Rules Applicable to Interest Rates

Central Bank of Paraguay provides new rules applicable to interest rates in the Financial System

The Board of Directors of the Central Bank of Paraguay (BCP, by its Spanish acronym) issued Resolution No. 17, Minute No. 63 dated December 22, 2021, whereby it updates the regime to which the entities of the financial system must adjust with respect to interest rates.

The purpose of the resolution is, first, to delimit the scope of the legal concepts applicable to interest rates, then, to establish uniform and mandatory rules on how to calculate them and, finally, to determine the specific ways in which the entities must communicate them to the public.

The regulation begins by regulating the ways in which interest rates may be arranged. It establishes the free arrangement of rates, provided that the effective rates do not exceed usurious rates, in accordance with Art. 44 of Law 489/95. The regulation also establishes basic and conceptual rules on the fixed or variable nature of the rates, the basis for the settlement of interest and the calculation of terms.

Furthermore, it establishes the calculation methodologies and formula for the Annual Nominal Rate (ANR) and the Annual Percentage Rate (APR).

Annual Percentage Rate (APR)

According to the resolution, the compensatory interest rate is that which allows the present value of all installments, discounted amounts, and other payments to be made by the client to be equated with the amount effectively borrowed. For this calculation, all installments must be included, for the amount of principal and interest, in addition to all charges that constitute interest rate.

For the interest rate calculations, “Charges that constitute interest” and “Charges authorized on behalf of the client that do not constitute an interest rate” are considered.

The first group includes, in general, all costs related to credit management, such as, but not limited to: expenses for commercial and credit reports, address verification, internal processing, analysis and approval expenses, approval fees, postage, among others. It is expressly established that any amount resulting from the difference between the amount charged to the client and the cost actually paid to, or received by, the institution from third party service providers must be computed and published as part of the interest. In this regard, the resolution also states that costs that are not expressly contemplated in the list of categories and denominations of fees approved by the BCP, or that are not in accordance with BCP regulations, may not be passed on to the client and must be included in the calculation of the internal rate of return (IRR), without prejudice to any penalties that may be applicable.

In the second group are those charges which, in accordance with BCP regulations, without being an express or implicit condition of the institution for the granting of credit, are authorized and agreed to in advance by the client in exchange for products or services effectively rendered by the institution or third parties, such as: management of guarantees, credit insurance and taxes, commissions or expenses for supplementary services or additional or complementary services to the financial operations contracted, etc.

Annual Percentage Rate (APR)

On the other hand, the resolution defines the Annual Percentage Rate (APR) as the rate that effectively produces the money (capital). The effective rates take into consideration the interest collection regimes, regardless of the amount of capital and the term agreed for the term of the active or passive operation. The effective annual rate may be equal to or different from the nominal annual rate, depending on the conditions agreed for the payment period.

Finally, the way interest rates, commissions and expenses applicable to both lending and borrowing transactions of the financial system must be offered to the public in a uniform manner is established. In this sense, rules are established for the physical and electronic means of their publication, as well as rules on the form of displaying them in the price lists and the form of including them in the documents with clients.

The spirit of the regulation is to take a further step in the BCP’s policy of seeking that customers of the financial system may be clearly and fully informed about the rates, commissions and fees charged by each entity to choose the most convenient offer and thus promote free competition among the different entities. It is with this in mind that more rigorous standardization and transparency mechanisms are implemented to facilitate this task for both consumers and the regulator.

The normative overrides Resolutions No. 2 and 3, Minute No. 123 dated November 15, 2001, and Resolution No. 2, Minute No. 72 dated November 7, 2007, all issued by the BCP’s Board of Directors.

For further information regarding this regulation or other topics related to Banking & Finance, please contact Carlos Vouga (cvouga@vouga.com.py), Cynthia Fatecha (cfatecha@vouga.com.py) or Georg Birbaumer (gbirbaumer@vouga.com.py).cfatecha@vouga.com.py) o Georg Birbaumer (gbirbaumer@vouga.com.py).

Rodrigo Fernández, Partner at Vouga Abogados, participated as a speaker in the webinar "LATAM Year in Review: Bolivia, Costa Rica, Mexico and Paraguay" organized by the Employment Law Alliance

Rodrigo Fernández, Partner at Vouga Abogados, participated as a guest speaker in the annual webinar series "LATAM Year in Review", organised by the Employment Law Alliance (ELA), an organisation that brings together more than 3000 employment and immigration lawyers from more than 100 countries.

This latest "LATAM Year in Review" series took place between 8 and 10 March, with the participation of partners from renowned law firms from other Latin American countries: Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, Mexico, Peru, Dominican Republic and Uruguay.

The speakers analysed the most impactful employment and labour changes that took place in their respective countries in 2021, and presented their perspective on labour law issues that could be relevant for companies in the Latin American market in 2022, such as telework, occupational health under Covid-19 collective bargaining, unemployment insurance, outsourcing, workplace safety.

The episode held on Thursday 10 March covered the jurisdictions of Bolivia, Costa Rica, Mexico and Paraguay. Rodrigo was joined by professionals from top law firms in the other three countries: René Claure Veizaga (from Moreno Baldivieso, Bolivia), Alexandra Aguilar (from BLP, Costa Rica) and Juan Carlos de la Vega (from Santamarina y Steta, Mexico).

If you wish to know more about our practice in the area of labor law, please contact Perla Alderete (palderete@vouga.com.py), Walter David Vera (wvera@vouga.com.py) and Rodrigo Fernandez (rfernandez@vouga.com.py).

Link: LATAM Year in Review: Bolivia, Costa Rica, Mexico and Paraguay

Capital Markets | Vouga Abogados advises Itaú Asset Management in the structuring and approval of its Mutual Funds.

Vouga Abogados advised Itaú Asset Management, the fund management company of Banco Itaú Paraguay, in the preparation and approval by the National Securities Commission (CNV) of the internal regulations of its Mutual Funds in Guaranies and US Dollars, as well as in all contracts and other documentation related to the implementation of such funds.

Through these Mutual Funds, Itaú seeks to present an innovative proposal in terms of fund management and to generate greater value for its clients through a new range of financial products.

Itaú's CEO, José Britez, said that: "As a bank, our goal is to continue betting on the development of new markets and businesses. The opening of our fund manager is another sign that we believe and invest in the growth and development of the country" (Plus Magazine)..

Vouga Abogados’ team was led by Cynthia Fatecha (partner), Carlos Vouga (partner) and Georg Birbaumer (Senior associate).

For more information regarding this transaction or other issues related to Banking & Finance, please contact Carlos Vouga (cvouga@vouga.com.py), Cynthia Fatecha (cfatecha@vouga.com.py) or Georg Birbaumer (gbirbaumer@vouga.com.py).

Autores: Georg Birbaumer – Cynthia Fatecha – Carlos Vouga

Societario | Promulgación del Decreto N° 6583/22 que reglamenta la Ley 6872/21

El 25 de enero de 2022 el Poder Ejecutivo promulgó el decreto 6583/22 (el «Decreto») que reglamenta la ley 6872/21 (la «Ley») que ha establecido un régimen especial de reconducción de las sociedades anónimas incumplidoras de la obligación de canje de las acciones al portador a nominativas y que estaban obligadas a disolverse, de acuerdo con lo previsto en la ley 6399/19. En ese sentido, están alcanzadas por las disposiciones del Decreto aquellas sociedades que: 

a. No hayan cumplido con ningún trámite para el canje de sus acciones al portador a nominativas, no habiendo modificado sus estatutos en ese sentido o habiéndolo hecho fuera de plazo. 

b. Habiendo modificado sus estatutos para la conversión de sus acciones al portador a nominativas no han realizado el canje de ninguna acción o lo han hecho fuera de plazo.  

Habida cuenta de lo anterior, las sociedades que podrán acogerse a lo dispuesto por la Ley y el Decreto deben tener en cuenta que:

  1. La decisión de reconducción deberá ser adoptada por unanimidad en la asamblea extraordinaria de accionistas (la «Asamblea»).
  2. Se permitirá la participación de las acciones al portador en la Asamblea.
  3. De no participar el 100% del capital, se deberá hacer una reducción de capital en proporción a la cantidad de las acciones que no hayan participado de la asamblea.
  4. En el orden del día la Asamblea deberá tratar los siguientes puntos: la reconducción de la sociedad, la modificación de estatutos de la sociedad para eliminar la palabra «al portador», el canje de las acciones y, si fuere el caso, la reducción del capital social de conformidad al supuesto del numeral 3, anterior.
  5. Respecto a las sociedades que hayan realizado la conversión de las acciones pero que no hayan procedido al canje o lo hayan hecho fuera del plazo, la Asamblea deberá tratar la reconducción de la sociedad, el canje de las acciones y, si correspondiere, la reducción del capital social en proporción a las acciones que en su momento no se hayan presentado a canjear.
  6. Las sociedades que hayan realizado la reconducción deberán cumplir con las correspondientes comunicaciones de asambleas ante la Dirección General de Personas y Estructuras Jurídicas y Beneficiarios Finales (DGPEJBF) del Ministerio de Hacienda, previo pago de la multa que correspondiere.
  7. Deberán elevar a escritura pública el acta de la Asamblea y solicitar el correspondiente dictamen de modificación de estatutos a la DGPEJBF y proceder a su inscripción en la Dirección General de los Registros Públicos (DGRP). 
  8. Realizada la conversión de las acciones se deberán sustituir los certificados provisionales emitidos en la Asamblea que decidió la reconducción de la sociedad, y comunicar a la DGPEJBF en un plazo de 15 días posteriores a la inscripción de la escritura en la DGRP.
  9. Las sociedades que hayan modificado sus estatutos pero no hayan hecho el canje o lo hayan hecho fuera de plazo, deberán realizar la sustitución de los certificados provisionales o acciones al portador por las acciones nominativas en un plazo de 15 días posteriores a la Asamblea que decide la reconducción de la sociedad.


El plazo definitivo para llevar a cabo la reconducción finaliza el próximo 16 de junio de 2022. Las sociedades que para dicha fecha no hayan procedido a la reconducción, de conformidad con los términos de la Ley y el Decreto, deberán, indefectiblemente, liquidarse y disolverse.

Por último, el Decreto establece un calendario para el cumplimiento del proceso de reconducción de sociedades según la terminación del Registro Único de Contribuyentes (RUC)que es el siguiente:

TERMINACION DEL RUCVENCIMIENTO
0, 1, 2 y 328/02/2022
4, 5 y 615/04/2022
7, 8 y 916/06/2022



Para más información respecto a esta noticia, por favor póngase en contacto con nuestra socia, Perla Alderete (palderete@vouga.com.py) y/o con nuestra asociada, Camila Dutra (cdutra@vouga.com.py)  

Autores:Perla Alderete – Camila Lorena Dutra Petta

Leaving behind the disposable culture and recovering the reusable

The global production of plastics has skyrocketed in the last 50 years, and especially in the last decades, according to data published by the Greenpeace organization. The publication mentions that in the last ten years we have produced more plastic than in the entire history of mankind. According to a report by the United Nations, it is estimated that around 5 trillion plastic bags are consumed worldwide every year, which is equivalent to almost 10 million bags per minute.


Governments around the world are becoming increasingly aware of the magnitude of plastic pollution. So far, more than 60 countries have enacted official measures and dozens more are working on regulations and strategies to tackle one of the biggest environmental problems of our time, according to a report published by UN Environment. Fortunately, Paraguay is no exception.

As of July 1, 2021, the Government seeks to enforce the long-awaited, and several times postponed, Law 5414/2015 "That Promotes the Decrease in the Use of Polyethylene Plastic" (the "Law"), with its Regulatory Decree 5537/2016 (the "Decree"), which seeks to regulate the consumption of single-use polyethylene bags employed by supermarkets, self-service stores, food stores and stores in general for the transportation of products or merchandise, which must be progressively replaced by others reused or made with non-polluting and reusable alternative biodegradable materials.

The enforcement authority is the Ministry of Industry and Commerce (MIC), in coordination with the municipalities.


La Ley establece que se deberá reemplazar en forma gradual el uso de bolsas de polietileno de un solo uso por otras reutilizables o confeccionadas con materiales biodegradables alternativos no contaminantes y reutilizables en el plazo de doce meses, en el sector minorista en mercados, supermercados y comercios con predominio de productos alimenticios y bebidas, y de veinticuatro meses, para todos los demás establecimientos, incluyendo los de venta al por mayor. Posteriormente, por Res. 353/2017 se estableció un cronograma de reemplazo gradual de bolsas de polietileno de un solo uso, que iba desde el 1° de septiembre 2018 hasta el 1° de septiembre 2023, estableciendo que, en septiembre de 2019, las bolsas de polietileno de un solo uso ya no deberían ser comercializadas. Esta Resolución fue luego modificada por Res. 453/2019 que estableció un nuevo cronograma que iba desde el 1° de mayo 2019 hasta el 1° de febrero 2024, estableciendo que, a partir del 1° de febrero 2020, las bolsas de polietileno de un solo uso ya no deberían ser comercializadas.

However, by decree 3920/2020 and then by law 6636/2020, stores in general have been authorized to use polyethylene bags and other "conventional" plastic material while the pandemic emergency law 6524/2020 is in force, in accordance with the exception provided for in art. 9 of the Law, applicable when it is necessary to use polyethylene bags or other conventional plastic material for food safety or sanitary issues.

Recientemente, mediante CIRCULAR SSECS N° 01/2021 (la “Circular”), el MIC estableció que a partir del 1° de noviembre de 2021 todos los negocios deben disponer de bolsas reutilizables (de material virgen o material de alto contenido reciclado) La misma Circular también prevé un proceso de ajuste y transición desde el 1° de julio al 31 de octubre de 2021 para que todas las empresas productoras de las bolsas reutilizables puedan obtener la certificación necesaria ante el INTN a fin de satisfacer la demanda que tendrán por parte de los negocios.

Another obligation imposed by the Law is that the obligated parties must display at least the following legend on the cash registers: "LET'S TAKE CARE OF THE ENVIRONMENT, REDUCE - REUSE - RECYCLE PLASTIC BAGS. WHEN SHOPPING, TAKE YOUR REUSABLE BAG WITH YOU".

La Res. 353/2017 establece los precios mínimos que los comercios deberán cobrar por las bolsas de polietileno de un solo uso utilizadas para el transporte de mercaderías a fin de estimular que los consumidores lleven sus propias bolsas reutilizables o cajas de cartones o cualquier recipiente para evitar en lo posible el uso de bolsas de plástico.

The General Directorate of Internal Commerce of the MIC will be in charge of controlling stores comply with the regulation.

Failure to comply with the Law and its regulations may result in fines from 10 to 500 minimum daily wages, requiring prior administrative proceedings before the General Directorate of Legal Affairs of the MIC.

La ley determina que los productos regulados por la misma deberán contar con la certificación del Instituto Nacional de Tecnología, Normalización y Metrología (INTN), el cual verificará que los componentes y materiales utilizados en la fabricación de bolsas cumplan con los criterios de biodegradabilidad alternativos no contaminantes establecidos. Hasta el momento, por Res. MIC 178/2021, se estableció la certificación obligatoria de las bolsas de plástico polietileno reutilizables y de las bolsas de plástico reutilizables con alto contenido reciclado. Esta certificación se efectúa de acuerdo con el Reglamento de Evaluación de la Conformidad (Anexo 1 de la Resolución 178/2021).

Resolution 353/2017 also creates the Register of Manufacturers and Importers of plastic bags (polyethylene, polypropylene, and other thermoplastics) and biodegradable bags (paper, biodegradable plastic) that will be managed by the General Directorate of Domestic Trade of the MIC. Interested parties must submit the registration applications by completing Annex II (Natural Person) or Annex III (Legal Entity), which are part of said resolution. It also establishes that the National Customs Directorate (DNA) will only grant import permits for plastic bags and biodegradable bags that have a previous import license issued by the MIC, the requirements of which are detailed in the same resolution.

Muchos llaman a esta Ley “Antihule” o “Antiplásticos”, cuando que, en realidad, la ley no prohíbe el uso de plásticos o bolsas de plásticos de polietileno a nivel general, sino que exige que las bolsas de plástico de un solo uso no sean más comercializadas por los comercios y determina que las que se ofrezcan y utilicen para el transporte de mercaderías estén certificadas por el INTN y sean de mayor espesor para ser reutilizables. Es decir, el espíritu de la Ley es más bien que los consumidores reutilicen sus bolsas de plásticos o utilicen bolsas biodegradables, por lo que, al menos por ahora, continuarán las bolsas de plástico en las cajas registradoras de los comercios, pero con un costo adicional para el consumidor. Es importante resaltar que esta Ley no abarca bolsas de basura. Igualmente podemos decir que es quizás un primer paso hacia lo que otros países han logrado: la disminución o hasta prohibición del uso de bolsas de plástico para el transporte de mercaderías.

The reduction and improvement of the use of plastics is a global trend now being implemented for several years in many countries around the world, but coincidentally many of them have chosen 2021 as the year of #plasticfree, with numerous campaigns of millions of public and private organizations working to raise awareness not only with governments, but also with consumers for a world with less plastics. The main campaigns in July are precisely #juliosinplasticoplastic free july - challenge, among others.

In Chile, for example, since July of this year, single-use plastics -such as cutlery, stirrers, straws, plumavit articles, containers and cups, among others- have been prohibited in all prepared food outlets, whether for consumption inside the premises or for delivery. Failure to comply with this rule results in fines for the benefit of the municipality.

Another example is Spain, where, in addition to measures taken years ago such as charging for bags in supermarkets and other businesses, there is now a draft Law on Waste and Contaminated Soil that for the first time limits the use of single-use plastics in certain areas, such as food, and incorporates restrictions on their sale. One of the key measures of this bill is a tax of €0.45 per kilogram on non-reusable plastic packaging. Since July 3, 2021, the introduction of a number of products on the market is prohibited: cotton swabs, allowed only in the sanitary area, cutlery, plates, straws and beverage stirrers, except those with industrial or professional uses.

Mexico City started 2021 with the ban on single-use plastics, therefore, as of January 1, 2021 "the commercialization, distribution and delivery of single-use plastic products is prohibited", according to the published rule. So far, 28 states have approved and published laws related to plastics, and there are 183 bills in Congress to ban, replace or reduce the consumption of plastics in Mexico.

Costa Rica, one of the world's leading examples in this area, has a mission to ban all single-use plastics by 2021. The country's ultimate goal is to become a carbon neutral nation by 2050. Other countries such as the United Kingdom and the Netherlands have also set 2050 as the target to bring their net carbon emissions to zero. Germany, for its part, aims to eliminate the use of coal by 2038 at the latest and, in the meantime, continues to invest in renewable energies.

A nivel Unión Europea, en el 2019 se aprobó en Bruselas una directiva comunitaria UE 2019/904 que tiene como fin la prohibición de vender productos de plástico de un solo uso en todos los países miembros de la Unión Europea. La fecha límite para que los países miembros adapten su legislación a esta nueva directiva se ha fijado para el 3 de julio de 2021. Esta directiva afecta a los productos fabricados en plástico que sean desechables o de usar y tirar. Es el caso de: hisopos, bolsas de plástico, pajitas, platos, vasos y cubiertos de carácter desechable, recipientes o envases para comida.

If plastic bag bans are properly planned and enforced, they can effectively counteract one of the causes of excess and misuse of plastics. However, solving the problem at its roots requires changes in the habits of consumers, retailers and manufacturers, and the adoption of sound policies that promote a more circular model of plastics design and production.

In the meantime, all of us as consumers have a key role in the correct application of this new Law and as a first step we could join the #JulyWithoutPlastics challenge that is going around the world and that was promoted in Paraguay by @paraguaysinbasura. The World Wide Fund For Nature (WWF) determined that the average use of a plastic bag is 15 minutes while it takes many years to decompose.