Category: Uncategorized

Executive Summary:

Standard	Content	Date
Decree N° 1270	Decision No. 06/23 of the Common Market Council, which extends until 2038 the preferential origin regime of the Southern Common Market ("MERCOSUR") for Paraguay, is incorporated into the national legal system.	March 4, 2024
Decree N° 1271	Decision No. 05/23 of the Common Market Council, on the new Mercosur rules of origin, is incorporated into the national legal system.	March 4, 2024
Decree N° 1398	The agreement between Mercosur and Bolivia on the legal validity of certificates of origin and other related documents in digital format is incorporated into the national legal system.	March 19, 2024
General Resolution NN° 02	The administrative summary and reconsideration procedures for tax assessment and application of penalties were regulated.	February 16, 2024
General Resolution N° 06	A new regulation is established for the issuance of Electronic Tax Documents ("DTE") through the Ekuatia'i system.	March 26, 2024
General Resolution N° 07	The lack of confirmation of the voucher filing stub established in General Resolution No. 90/2021 is temporarily exempted from penalties, and the filing of the Financial Statements is extended.	March 27, 2024

More information:

► Decree No. 1270/2024 - Decision No. 06/23 of the Common Market Council, which extends until 2038 the Mercosur preferential regime of origin for Paraguay, is incorporated into the national legal system.

By means of Decree No. 1270/2024, the Executive Power incorporated into the national legal system the Decision of the Mercosur Common Market Council No. 06/23, "Mercosur Origin Regime", registered before the Latin American Integration Association (ALADI) as "Two Hundred and Nineteenth Additional Protocol to the Economic Complementation Agreement No. 18".

This provision extends until December 31, 2038, the differential origin treatment for Paraguay, according to which the tolerance of inputs from third countries for that State to issue the Mercosur certificate of origin is 60% of the FOB value of the goods produced or processed in Paraguay, which is fifteen to twenty percentage points (15-20pp) higher than the general tolerance of 40% and 45% for the other Mercosur States, which are determined as follows:

MaxMNO (%) = VMNO / FOB x 100

Paraguay was not the only beneficiary of this extension, as a similar regime was also extended until December 31, 2032, for Argentina and Uruguay, but in the case of Argentina, it only applies to its exports to Uruguay. These higher tolerances only apply to those items for which specific origin requirements are identified with an asterisk (*) in Appendix II of Mercosur Common Market Council Decision No. 05/23.

This decision will replace the previous extension contained in Mercosur Common Market Council Decision No. 13/21, once the new rules of origin, on which we will also comment on this occasion, also come into force. You can find more information on the previous extension incorporated into the Paraguayan legislation by means of Decree No. 8915/2023 by clicking here.

In this way, Paraguay retains its competitive advantage as an export development pole and a preferential access point to Mercosur for products from all over the world, which contributes significantly to the country's growth, especially through the maquila export regime.

► Decree No. 1271/2024 - Decision No. 05/23 of the Common Market Council, on the new Mercosur rules of origin, is incorporated into the national legal system.

By means of Decree No. 1271/2024, the Executive Power incorporated into the national legal system the Decision of the Mercosur Common Market Council No. 05/23, "Mercosur Origin Regime", registered before the Latin American Integration Association (ALADI) as "Ducentyeighteenth Additional Protocol to the Economic Complementation Agreement No. 18".

This provision updates and modernizes the Mercosur Regime of Origin ("ROM") to contribute to the facilitation of trade among the partners of the block, as well as its application for the competent authorities and commercial operators. It replaces the previous Decision No. 01/09 of the Common Market Council, incorporated into the national legal system by Decree No. 7057/2011.

According to the new ROM, products originating in Mercosur are (1) those wholly manufactured or obtained in its territory, (2) those manufactured in its territory exclusively from originating materials, and (3) those manufactured using materials not originating in Mercosur, but which have fulfilled the processing conditions sufficient to confer origin. Materials originating in Bolivia, Peru, the Andean Community and Colombia are also considered as originating in Mercosur, under certain conditions, by the agreements in force with those countries.

The products of the automotive sector, including assemblies and subassemblies, are governed, in terms of origin, by the provisions established in the respective bilateral agreements or, in their absence, by the domestic legislation, until the incorporation of the referred sector to Mercosur.

The specific requirements for a product to be granted Mercosur origin are those outlined in Appendix II of the above-mentioned regulations and may be: (a) change of tariff classification (change of tariff heading or subheading, as the case may be), (b) MaxMNO or (c) production process, as the case may be. If a product is subject to alternative origin criteria, it will be Mercosur originating if it meets one of them; while if it is subject to more than one criterion, it must meet all of them cumulatively.

Products resulting from operations or processes carried out in the Mercosur territory shall not be considered as originating when such operations or processes use exclusively non-originating materials and consist only of assembly or assembly, packaging, fractioning in lots or volumes, selection, classification, marking, the composition of assortments of products or simple dilutions in water or other substances that do not alter the characteristics of the product as originating, or other equivalent operations or processes or the combination of two or more of these processes.

The new ROM increases the general tolerance of MaxMNO for goods produced in the Mercosur States, which, with certain exceptions, increased by five percentage points (5pp), from 40% to 45% of the FOB value of the exported product. The MaxMNO is determined according to the formula expressed in the note on the higher margin of tolerance for Paraguay until 2038.

The new regulation also modifies the form of the certificates of origin, with the previous certificates being accepted during the 12 months following the entry into force of the new ROM. Apart from the new certificates, the exporting State Party may opt for a Declaration of Origin issued by the exporter or producer of the goods or use a combination of both. 

This alternative constitutes a self-certification of origin, such as those already in operation in various preferential agreements entered by the United States or the European Union. Thus, a mixed regime is established that constitutes the so-called "proof of origin", which must be issued within 180 calendar days from the date of issuance of the commercial invoice (currently 60 days). The validity of the proof of origin is 12 months from the date of issue.

The new ROM will enter into force 30 days after the Mercosur Secretariat communicates to all States Parties the internalization of such rule in their respective legal systems, by Article 40 of the Ouro Preto Protocol, approved in Paraguay by Law No. 596/95. Since then, the previous Decision No. 01/09 of the Common Market Council, as well as Decree No. 7057/2011 which incorporated it into the national legal system, shall be abrogated.

► Decree No. 1398/2024 - The agreement between Mercosur and Bolivia on the legal validity of certificates of origin and other related documents in digital format is incorporated into the national legal system.

With the issuance of Decree No. 1398/2024, the Executive Power incorporated into the national legal system the Thirtieth Additional Protocol to the Economic Complementation Agreement No. 36 between the governments of the Mercosur member states and Bolivia ("Protocol"). By the Protocol, certificates of origin and other documents related to the certification of origin in digital format will have, between the signatory parties, the same legal validity and identical value as those issued on paper.

In order for such electronic documents to be valid, they must be issued and signed electronically, by the respective legislations of the signatory parties to the Protocol and comply with the procedures and technical specifications of the Digital Certification of Origin established in Resolution 386 of the ALADI Committee of Representatives.

The Protocol has an indefinite duration and will enter into force between Paraguay and Bolivia 30 days after both parties have notified the General Secretariat of ALADI of its incorporation into their respective domestic legislation. The same period will apply to Bolivia concerning the other Mercosur States individually.

► General Resolution No. 02/2024 - Administrative summary and reconsideration procedures for tax assessment and application of penalties were regulated.

The National Directorate of Tax Revenues ("DNIT") issued General Resolution No. 02/2024 ("RG-02"), whereby it updated the regulations of the administrative summary and reconsideration procedures for tax assessment and application of penalties, thus abrogating General Resolution No. 114/2017 as of Monday, March 1, 2024.

RG-02 clarifies that the subject of the summary proceedings and the appeal for reconsideration is the person subject to the summary proceedings and that this may be the taxpayer, responsible party or third party not involved in the tax obligation, including among them the legal representatives of the taxpayers, who, under certain conditions, have subsidiary liability for the taxes, as well as joint and several liability for the penalties of those they represent.

A novelty introduced by RG-02 is that the investigation must be carried out within a reasonable period of 4 months from the issuance of the resolution to initiate the investigation until the notification of the order to resolve, considering the complexity of the matter, the initiative shown by the defendants and the effects of the process on the defendant. This term may be extended, and its expiration does not entail the termination of the investigation or the dismissal of the defendant.

The deadlines for summary proceedings and appeals for reconsideration are computed in working days, from the day following the notification, being working days every day of the year, excluding Saturdays, Sundays, holidays, and national holidays, provided that the latter affect the entire working day. In this way, RG-02 summarizes and unifies the provisions on deadlines scattered in different regulations.

Another novelty introduced by RG-02 is that the appeal for reconsideration must be filed through the Marangatu System up to twenty-four hours (24:00 h) on the day of the expiration of the deadline set so that the extension up to 9 am of the following business day that was provided for in General Resolution No. 114/2017 is no longer admitted.

Now also, when the administrative act becomes final and the rectifying affidavits are not filed within the terms established in the particular resolution, in case they had been ordered, the DNIT may make the corresponding adjustments in the taxpayer's current tax account ex officio.

In the development of the procedure for tax assessment and application of penalties, the DNIT will gradually implement the tools of the electronic file, provided for in Law No. 6822/2021, such as the electronic seal, electronic signature and others; it will also indicate to the defendants the link through which they may access the records that gave rise to the Administrative Summary when they are available in the Marangatu System.

► General Resolution No. 06/2024 - The issuance of electronic tax documents through the Ekuatia'i system is regulated.

By means of General Resolution No. 06/2024, the DNIT established a new regulation for the issuance of DTE through the Ekuatia'i system, thus abrogating the previous regulation established by General Resolution No. 73/2020.

The main change brought about by this new regulation is the possibility that taxpayers who are individuals providing independent services may also issue DTEs. The referred resolution has designated a group of these taxpayers, who issue their invoices virtually through the Tesaká software, to obligatorily adhere to the Ekuatia'i system, thus abandoning the virtual issuance of vouchers.

In this regard, we have prepared an exclusive article for this regulation, in which we explain in more detail the scope and implications that this resolution will bring to taxpayers. You can access it by clicking here.

► General Resolution No. 07/2024 - Administrative measures are established for the confirmation of the annual and monthly stubs of RG 90; as well as extending the filing of financial statements for fiscal year 2023.

By means of General Resolution No. 07/2024 ("RG-07"), the DNIT provided that, until August 31, 2024, the lack of confirmation of the voucher registration voucher filing stub corresponding to:

1. The annual registration of vouchers corresponding to fiscal years 2022 and 2023, under code No. 956 - REG. ANNUAL REG.
2. The monthly register of vouchers corresponding to the fiscal periods from January to December 2023, and January and February 2024, under code No. 955- REG. MONTHLY VOUCHER REG.

This means that the lack of confirmation or late confirmation of the voucher registration voucher within the indicated period does not result in the application of a fine for contravention, nor the other negative consequences of non-compliance, such as: impossibility of generating the tax compliance certificate, increase of the taxpayer's risk index, among others.

It is worth mentioning that such measure is not new and has been reiterated since the electronic register of vouchers was established by means of RG-07. Examples of this are General Resolutions No. 124/2023, 126/2023 and 132/2023 of the former Undersecretariat of State for Taxation, as well as DNIT Resolutions No. 403/2023 and 730/2023, which had established this measure until April 30, 2024.

In addition to the above, RG-07 also establishes the extension of the deadline for the filing of the Financial Statements for the fiscal year ended December 31, 2023, of IRE taxpayers under the general regime. In this regard, taxpayers will have time until August of this year to file them, always remembering that the filings will be made according to the due date schedule established in General Resolution 38/2020.

El Instituto de Previsión Social (“IPS”) emitió una resolución por la cual aprueba la presentación de un proyecto de Ley que busca complementar, ampliar y modificar disposiciones del régimen legal del seguro social obligatorio, en cuanto a la base reguladora en materia de jubilaciones; además del redireccionamiento de aportes a favor del IPS, y, que facultaría a la escribanía mayor de gobierno a autorizar escrituras públicas de transferencias de inmuebles y otros actos jurídicos sobre bienes registrables del IPS.

Por medio de la Resolución C.A. N° 029-001/2024 de fecha 25 de abril de 2024 (la “Resolución”), el IPS resolvió la aprobación de un proyecto de Ley que busca realizar modificaciones varias al régimen legal del seguro social obligatorio (el “Anteproyecto”).

En líneas generales, el Anteproyecto aprobado por la Resolución, dispone:

• Que el proyecto se fundamenta en la necesidad de equilibrar y sostener financieramente el régimen del Seguro Social administrado por el IPS, y que, la intención es garantizar a las siguientes generaciones el acceso oportuno de las prestaciones económicas de vejez, invalidez, muerte y sobrevivencia.
• También señala que, el debate sobre el presente y futuro de las pensiones es un tema bastante sensible en todos los países por los intereses que están en juego y no es distinto en el Paraguay atendiendo que los informes técnicos que en general todas las cajas Previsionales de nuestro Sistema son actualmente deficitarias y el Fondo Común de Jubilaciones y Pensiones del IPS en particular registra desequilibrios y de sostenibilidad actuarial. El Informe Actuarial 2018 ““ESTUDIOS Y PROYECCIONES ACTUARIALES DEL RÉGIMEN DE JUBILACIONES Y PENSIONES 2018-2100”, del IPS y el INFORME ACTUARIAL 2021-2100 “ESTUDIOS Y PROYECCIONES ACTUARIALES DEL REGIMEN DE JUBILACIONES Y PENSIONES 2021-2100, del IPS, se consideraron como antecedentes y sustento para la presentación de la propuesta.
• Redireccionar recursos actualmente recaudados por el IPS, que mensualmente son transferidos a otras instituciones. Estos recursos provienen de contribuciones de empleadores y originalmente no fueron designados como ingresos institucionales para financiar prestaciones del Seguro Social del IPS. En cambio, se utilizaron para financiar campañas de salud pública contra el Paludismo y para la capacitación de trabajadores a través del Servicio Nacional de Promoción Profesional (SNPP) y el Sistema Nacional de Formación y Capacitación Laboral (SINAFOCAL). De esta manera el Anteproyecto plantea redireccionar el 2,5% de lo percibido por SINAFOCAL y el SNPP nuevamente al IPS, las cuales serán transferidas en su totalidad al Fondo de Enfermedad – Maternidad. Se aclara que la media no implica el incremento de aportes al IPS.
• Facultar a la Escribanía Mayor de Gobierno a autorizar escrituras públicas de transferencia de bienes inmuebles a título oneroso o gratuito, modificación o extinción de derechos reales a favor del IPS.
• Proponer 5 tipos de jubilaciones:
  1. Ordinaria.
  2. Ordinaria Anticipada.
  3. Invalidez por Enfermedad Común
  4. Invalidez por Accidente de Trabajo o Enfermedad Profesional.
  5. Proporcional.
• En cuanto a las condiciones de adquisición y la forma de cálculo del monto de las jubilaciones Ordinaria, Ordinaria anticipada y la Proporcional, establece que el haber jubilatorio que corresponda será del 100% del haber jubilatorio del promedio de los últimos 120 meses de salarios declarados, registrados, y actualizados anteriores al último aporte, además de las condiciones de edad y aportes que corresponde a estas jubilaciones. La misma metodología aplica a la jubilación extraordinaria (ley 3404/2007).
• Respecto a las condiciones de adquisición y la forma de cálculo del monto de las jubilaciones por Invalidez por Enfermedad Común o por Accidente laboral/Enfermedad profesional, establece que se compone de un monto base igual al 50% del promedio o conforme a la tabla valorativa de incapacidades, respectivamente, de los últimos 120 meses de salarios declarados, registrados, y actualizados anteriores a la declaratoria de invalidez o la iniciación de la incapacidad, según cada caso, además de las condiciones de edad y aportes, aumentos, proporciones, tablas valorativas, que corresponde a estas jubilaciones.
• La actualización de salarios a fin de establecer el haber jubilatorio serpa reglamentados por el IPS.
• Indicar que, en caso de aprobarse, la aplicación será inmediata, no obstante, el periodo de referencia irá incrementándose de 36 a 120 meses a razón de un mes por cada mes de vigencia de la ley. Los 36 últimos meses considerados, siempre serán sin actualización y los anteriores con actualización hasta que la suma llegue a 120. De manera transitoria, durante la entrada en vigor gradual prevista en el párrafo anterior, a pedido del interesado se podrá aplicar la nueva base reguladora por la totalidad de los 120 meses, otorgándose hasta una diferencia máxima de 10% del haber jubilatorio a favor del solicitante.
• Establecer que las deudas por aportes o cotizaciones al IPS son imprescriptibles, acorde a la naturaleza del derecho humano.
• Por último, plantean que los actos jurídicos otorgados en el marco del Anteproyecto estarán libres de todo tributo fiscal o municipal que incidan sobre su otorgamiento o inscripción en los registros públicos. Los gastos de escrituración o gestión quedan a cargo del IPS.

Este contenido tiene únicamente fines informativos generales y no debe ser considerado como asesoría legal puntual. Si precisa asesoramiento específico no dude en contactarnos.

Por medio de la Resolución CA N° 029-002/2024 de fecha 25 de abril de 2024 (la “Resolución”), el IPS resolvió:

1. Dejar sin efecto la Resolución C.A. N° 017-001/2021, de fecha 16 de febrero de 2021 “POR LA CUAL SE AUTORIZA EL INCREMENTO DEL HABER MINIMO JUBILATORIO DE LOS JUBILADOS Y PENSIONADOS DEL INSTITUTO DE PREVISIÓN SOCIAL Y SE ESTABLECEN REGLAS DE APLICACIÓN”.
2. La Resolución C.A. N°017-001/2021, establecía incrementar el Haber Mínimo de Jubilaciones y Pensiones de los beneficiarios de Retiro por Vejez y por Invalidez (Definitiva), fijándolo en una suma equivalente al 75% del Salario Mínimo Legal vigente.
3. Debido a lo dispuesto en esta nueva resolución del IPS, se mantiene lo resuelto por medio de la resolución C.A. N° 004-001/2020, de fecha 17 de enero de 2020, que dispuso fijar el Haber Mínimo de Jubilaciones y Pensiones de los beneficiarios del Instituto de Previsión Social en una suma equivalente al 50% del Salario Mínimo Legal.

Este contenido tiene únicamente fines informativos generales y no debe ser considerado como asesoría legal puntual. Si precisa asesoramiento específico no dude en contactarnos.

Existen diversas razones por las cuales las relaciones laborales entre empleadores y empleados pueden llegar a su fin. El Capitulo IX – De la Terminación de los Contratos de Trabajo del Código de Trabajo Paraguayo nos presenta distintas situaciones que pueden llevar a la terminación de los contratos.

Las formas más conocidas en nuestra legislación son: (i) terminación con causa justificada por parte del empleador, (ii) terminación con causa justificada por parte del trabajador, (iii) renuncia.

Existen otros supuestos para dar por terminada una relación laboral establecidos en el Código de Trabajo, como por ejemplo, el acuerdo por mutuo consentimiento conforme dicta nuestra normativa: “…El mutuo consentimiento, formalizado en presencia de un Escribano Público o de un representante de la Autoridad Administrativa del Trabajo, o del Secretario del Tribunal del Trabajo del Juzgado en lo Laboral de turno o de dos testigos del acto;” – LEY 213/93 “Establece Codigo del Trabajo” – CAPITULO IX – De la Terminación de los Contratos de Trabajo – Art. 78 inc. b).

Para dar validez a un acuerdo entre las partes que conforman la relación laboral debe inicialmente existir una voluntad de estas de terminar el vínculo, además de cumplir con una de las cuatro condiciones dispuestas por nuestra Ley:

1. Formalizarlo en presencia de un Escribano Público;
2. Formalizarlo ante un representante de la Autoridad Administrativa del Trabajo;
3. Formalizarlo ante el Secretario del Tribunal del Trabajo del Juzgado en lo Laboral de turno, o
4. Formalizarlo ante dos testigos del acto.

De las cuatro condiciones mencionadas más arriba una de las formas más indubitables de perfeccionar el acuerdo por mutuo consentimiento es hacerlo por medio de un acta suscripta por ante un escribano público. El Escribano, al ser depositario de la fe pública, garantiza, mediante su intervención que, el documento suscripto sea válido, auténtico y que no medien vicios de la voluntad al momento de su perfeccionamiento.

Esta modalidad de terminación de relación laboral establecida por nuestra legislación puede ser utilizada también para poner fin a vínculos laborales con trabajadores que gozan de estabilidad especial[1], en situaciones donde tanto el empleador como el trabajador acuerdan de manera voluntaria terminar la relación laboral. En estos casos la jurisprudencia de nuestros tribunales ha establecido lo siguiente:

“…el acuerdo de terminación se encuentra amparado por el art. 78 inc. b) del CT; en segundo, se observó las formalidades para tal efecto, en tercero, no existe un perjuicio concreto y sustancial en razón de que el trabajador aceptó, voluntariamente, la gratificación otorgada…

…De esta manera, vemos que no existen elementos que nos lleven a desestimar la validez del instrumento público que demuestra que la terminación del vínculo contractual fue por mutuo consentimiento, por lo que, se concluye que la relación laboral concluyó por medio del distracto -acuerdo mutuo-” – Voto de Dra. Cases Monges “C., N. c/ S. B. s/ Nulidad de despido, reintegro al trabajo y cobro de salarios caídos (Ac. Y Sent. N° 173), Tribunal de Apelación del Trabajo de Asunción, 1era Sala.

Adoptar esta modalidad de terminación de un contrato de trabajo mediante su protocolización por un Escribano Público no solo establece una vía ordenada para cerrar una relación laboral conflictiva, sino que también promueve la transparencia y el respeto mutuo en el entorno laboral, sentando así las bases para futuras interacciones profesionales más constructivas y equitativas. Creemos que, estos procesos pueden considerarse sensibles y complicados, por lo cual, un correcto asesoramiento en estas situaciones ayuda a mantener la integridad del proceso de terminación al buscar una resolución objetiva y ecuánime.

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[1] Trabajadores que tienen más de 10 años de servicios con el mismo empleador (por una presunción legal a partir de 9 años y 6 meses), o que son dirigentes sindicales, etc.

Executive Summary:

On March 26, 2024, the National Directorate of Tax Revenues ("DNIT") issued General Resolution No. 06/2024 (the "Resolution"), which regulates the issuance of Electronic Tax Documents ("DTE") through the "Ekuatia'i" system.

This Resolution affects taxpayers who issue Virtual Tax Documents ("DTV"), since among them, a group of more than 900 taxpayers have been designated to use the Ekuatia'i system on a mandatory basis.

More information:

Before this Resolution, the taxpayers who are individuals rendering personal services and who are therefore subject to Value Added Tax ("VAT") and/or Personal Income Tax ("IRP"), could only choose to issue DTVs as an alternative to the traditional means of invoicing, a measure that was established by General Resolution No. 61/2015 (the "RG 61/15").

DTVs can only be issued using the software enabled by the DNIT for such purpose, known as "Tesaka", or through the DNIT's "Marangatú" System. They do not require for their issuance the proper encryption of qualified electronic signature, but only the authentication of the username and password of the taxpayer.

As of the Resolution, those same taxpayers will switch from DTVs to DTEs. When we talk about electronic receipts and DTE, in terms of the Resolution, we refer to those that have complied with the following characteristics:

1. They are issued by an electronic biller authorized by the DNIT.
2. They must be issued exclusively through the e-Kuatia or Ekuatia'i systems.
3. They are subscribed with a qualified electronic signature, for which the issuer must have a Qualified Certificate of Electronic Signature (CCFE).
4. The electronic receipts are validated by the Integrated Electronic Invoicing System ("SIFEN"), which approves them as DTE and grants them the corresponding tax validity.

Individuals often confuse DTVs with DTEs, due to the role played by information technology in the issuance of both. However, they correspond to different methods of issuing tax receipts, with different levels of validation, being the DTE and its issuing system (in this case, the Ekuatia'i) is a sort of improved version of the DTV and its issuance by the Tesaka or the Marangatú System.

Ekuatia'i was created to serve as a free electronic invoicing and receipt issuing system for small taxpayers, as opposed to the well-known e-Kuatia system, which was created for those taxpayers with a higher volume of invoicing and receipt issuing, who must integrate it into their own invoicing system or software.

The Resolution also establishes the following types of vouchers that may be issued electronically through the Ekuatia'i, which are more than the DTV types, but much less than those that may be issued through the e-Kuatia:

• Electronic receipts and their graphic representation.

The generation and issuance of the DTE will be carried out through the Ekuatia'i system, through which the taxpayer must enter the information related to the commercial operation for the generation of the electronic document, sign it electronically and send it to SIFEN so that the CDC and QR code[1]can be generated on them. SIFEN will not receive those electronic documents whose date of issue exceeds thirty calendar days from the date on which it was generated in the Ekuatia'i system.

Electronic billers are obliged to print and deliver to their clients the graphic representation or KuDE[2] of the DTEs they issue, only when so required. Transactions documented with the DTEs provided for in the Resolution may only be expressed in guaraníes[3] or U.S. dollars, and in the latter case the exchange rate applicable to all or some items must be specified.

The Ekuatia'i system is responsible for sending the XML file[4] and the KuDE of the DTE by e-mail to the recipient of the DTE, provided that the recipient has a registered e-mail address in the Single Taxpayers Registry ("RUC") or declares it at the time of issuance of the DTE.

The KuDE must be generated for all the vouchers indicated in the invoicing scheme, which must have both the CDC and the QR code that the recipient can scan to consult the DTE data through the Ekuatia portal. It is important to mention that, although the KuDE is also valid for tax purposes, if the information on the KuDE differs from the DTE, the information on the DTE will prevail.

• Events.

The events recorded within SIFEN that modify, assign a mark, link information, or affect the status of the electronic document and/or DTE are called "Events" in the electronic invoicing scheme. They can be generated by the issuer, the receiver, the DNIT, and even by SIFEN itself automatically, both before and after the approval of the DTE.

The Resolution only regulates the Events of the issuer and the receiver, without referring to those of the DNIT and the SIFEN, which are understood to be the same as those provided for in Decree No. 872/2023. The Issuer's and Receiver's Events provided for in the Resolution are grouped as follows (all deadlines are in hours and calendar days, and are counted from the approval of the DTE):

• Qualification as electronic biller.

Before the taxpayer can start issuing DTE through the Ekuatia'i system, the taxpayer must be authorized by the DNIT as an electronic biller. For this, the taxpayer must previously obtain the Qualified Certificate of Electronic Signature ("CCFE"), since all DTEs must have the electronic signature of the issuer. This procedure will be in accordance by the provisions of General Resolution 757/2024, about which we have written a previous article which you can access by clicking here.

Once the taxpayer has the CCFE, it must be up to date with its tax obligations and submit the respective request through the Marangatú system. This application will be analyzed by the DNIT, which will proceed within three business days to approve or reject it. If the request is approved, the DNIT will notify the taxpayer's Marangatú mailbox, send the security code for the generation of the QR code and register the stamping of electronic documents (which does not expire).

Once the taxpayer receives the DTE stamping authorization, it must enter the Ekuatia'i system and proceed to its configuration, according to the line of business of the taxpayer. The Ekuatia'i system may only be used by taxpayers with a single establishment declared in the RUC and with a single issuing point, as registered in the application for authorization as electronic biller.

If the taxpayer adheres to this system and would like to have a greater number of issuing points and/or establishments, it must adopt the e-Kuatia system (in case it wants to continue issuing electronically), or it can opt for pre-printed vouchers, first communicating the cancellation of the authorization as electronic biller and of the electronic stamping.

• Designation of obligated electronic billers.

Finally, the Resolution provides for the completion of the Pilot Plan for the implementation of the Ekuatia'i system and the gradual extension of its mandatory use. To this effect, taxpayers identified by their RUC numbers in the annex of the Resolution must manage a CCFE and electronic stamping in the month corresponding to their RUC termination, being obliged in the following months to issue only DTE, except for the virtual withholding voucher, according to the following calendar:

Termination of RUC	Month to manage CCFE and electronic stamping	Date of mandatory issuance of DTE
0, 1 y 2	April 2024	June 1, 2024
3, 4 y 5	May 2024	July 1, 2024
6, 7, 8 y 9	June 2024	August 1, 2024

This implies the obligation of the designated taxpayers to cancel the stamping of virtual vouchers within 60 calendar days of having obtained the electronic stamping. If they fail to do so within such term, the DNIT will do it ex officio, but it will imply the application of a fine of G. 50,000. Taxpayers obliged by the Resolution may issue the DTEs even before the mandatory date if they so wish.

In case you wish to find out if you are designated among the taxpayers obliged to issue DTE through the Ekuatia'i system, you can do so by accessing the document we have prepared that can be used to consult, for which you must click here.

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[1] QR Code: It stands for "quick response" or quick response. It is a two-dimensional barcode included in graphic representations of documents whose scanning or reading by a device allows easy access to online information associated with it.

[2] KuDE: Term that has its origin from the fusion of the Guarani word "Kuatia" and the acronym DE, which stands for Electronic Document.

[3] The ticket “resimple” only admits the expression of the transaction in guaraníes.

[4] XML: stands for "eXtensible Markup Language" or Extensible Markup Language. It is a language that supports the exchange of information between computer systems, such as websites, databases, and third-party applications. XML is useful when several applications must communicate with each other or integrate information, as it allows compatibility between systems to share information in a secure, reliable, and easy way.

On April 4th, the Executive Branch enacted Decree No. 1467/2024 (Decree), which regulates Law No. 5102/2013 on Public-Private Partnerships (PPP Law), replacing the previous Decree No. 4183/2020. The main innovations are as follows:

1. Bid Submission System

The Terms and Conditions (TC) for bidding may define the bid submission system in a single technical-economic envelope or maintain the option of two or more envelopes.

In the case of a single envelope, the following aspects will be evaluated: (i) economic offer, (ii) administrative documentation, and (iii) technical evaluation. The evaluation system will be specifically provided for each project in the corresponding TC.

2. Adjudication of Bids with a Unique Offer

Adjudication of the bidding process is allowed even if only one offer is submitted. This must be justified by the contracting administration and a favorable opinion from the Ministry of Economy and Finance (MEF).

3. Contract Compliance Guarantees

The contract compliance guarantee may include both construction and operation guarantees in a single instrument. However, the option to submit each guarantee independently is maintained. The bidding TC will provide the conditions for these guarantees.

4. New Role of the MEF and the DGIP

The MEF, through the General Directorate of Public Investment (DGIP), is configured as the governing body for policies, programs, and plans related to Public-Private Partnership (PPP) projects. This implies that the DGIP will replace the Projects Unit of the Technical Secretariat of Planning (STP), which was absorbed by the MEF. The DGIP will assume the role of evaluator of PPP projects at various stages of their presentation. For example: risk analysis, economic offer evaluation, review of Value for Money analysis, among others.

5. Streamlining Deadlines

The restructuring of roles, including the absorption of the STP by the MEF, will lead to a reduction in the review, evaluation, and awarding timelines of projects.

Final Considerations

With these modifications, it is expected that projects coordinated by the DGIP under the PPP Law will be managed more efficiently. This will allow for quicker project awards while maintaining flexibility in guarantee requirements and enabling awards to single bidders.

The Paraguayan government has recently expressed interest in promoting specific infrastructure projects, which are detailed in the following link: https://www.vouga.com.py/novedades-en-infraestructura-y-proyectos-marzo-2024/

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For further information, please contact Rodolfo G. Vouga (rgvouga@vouga.com.py); Manuel Acevedo (macevedo@vouga.com.py); Silvia Benítez (sbenitez@vouga.com.py); Lucas Rolón (lrolon@vouga.com.py). 

Por medio de la Resolución CA N° 021-014/2024 de fecha 4 de abril de 2024 (la “Resolución”), el IPS resolvió:

1. La aprobación de un proyecto de decreto que establece la base mínima imponible de aporte al IPS, para la categoría a destajo o jornal, equivalente a 25 jornales mínimos legales para actividades no especificadas según lo establece el Poder Ejecutivo.
2. En líneas generales, la propuesta establecida en la Resolución considera imprescindible una modificación en la base imponible mínima de 18 a 25 jornales de manera a garantizar a protección social de los jornaleros fomentando establecer mecanismos más equitativos en la cobertura de salud y en el proceso de jubilación, además de fortalecer y consolidar los aportes y fondos correspondientes.
3. Asimismo, la Resolución establece que la modificación tiene como objetivo permitir a los trabajadores el acceso a los beneficios de largo plazo, estableciendo un piso de aporte que coincida con un mes de antigüedad a los efectos jubilatorios, permitiendo el acceso  la expectativa del beneficio de jubilación en el plazo de 25 años, equivalentes a 50 semanas de aportes por año, esto es, en el mimo tiempo que los trabajadores del régimen general, dado que actualmente, los jornaleros deben aportar más tiempo para acceder a la jubilación ordinaria o proporcional.
4. La propuesta de modificación será remitida al Poder Ejecutivo de manera a que el documento siga los canales legales correspondientes.

Este contenido tiene únicamente fines informativos generales y no debe ser considerado como asesoría legal puntual. Si precisa asesoramiento específico no dude en contactarnos.

Through Resolution No. 16 dated January 11, 2024, the Secretariat for the Prevention of Money or Asset Laundering ("SEPRELAD") expanded the scope of the Regulated Entities ("SO") authorized to submit Suspicious Transaction Reports ("ROS") and Negative ROS through the Integral System of Transaction Reports ("SIRO").

In this provision, individuals and/or legal entities acting in the credit market with their own or third parties' resources, which do not represent deposit taking, registered in the Registry of Grantors of Monetary Credits ("OCD") of the Central Bank of Paraguay ("BCP"), have been included as SO.

The previously identified SO must request their username and password in order to access the SIRO, attaching the certificate and/or accreditation of being registered in the BCP's OCD Registry.

Through Circular SV. SG. No. 07 dated March 21, 2024 (the "Circular"), the Superintendency of Securities ("SIV") determined that applications for registration in the securities market registry will be received only through the Agent Registration Tool ("HRA"), as of March 25, 2024.

Although the modality for submitting applications has been modified, it is important to highlight that the required documentation and requirements remain in strict compliance with the securities market regulations.

The application for registration through the HRA is mandatory for:

1. Stock market advisors or securities advisors;
2. Securities market operators;
3. Derivatives market operators;
4. Sociedades Anónimas Emisoras ("SAE"); and
5. Sociedades Anónimas Emisoras de Capital Abierto ("SAECA").

Annex I of the Circular contains detailed instructions on how to use the agent registration system. Upon entering the system, a list of designated users will be displayed and, once the corresponding option has been selected, data and documents required by the SIV will be requested. Next, a screen will be displayed with all the information entered, and the registration must be completed by accepting the data entered as a Sworn Statement. Finally, the user will receive a notification of registered application in the declared e-mail inbox.

In the cases of incomplete or rejected applications, a notification will be sent to the user indicating the status of the application and, if accepted, the notification will contain the final status of the application submitted including the Certificate Generated.

Through Circular SV. SG. No. 06 dated March 11, 2024, the Superintendence of Securities communicated that the companies that have not yet carried out the total conversion of physical shares to book-entry shares will be subject to the obligation of communicating to the General Directorate of Persons and Legal Structures and Beneficial Owners (“DGPEJBF”), transfers of shares and beneficial owners thereof, as of March 2024.

To date, the updated list of regulated entities has been sent to the DGPEJB.