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12/10/2022

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

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