Regarding the gradual implementation of voucher registry in the Marangatu System, the Undersecretariat of State for Taxation of Paraguay has established guidelines in G.R. No. 104/2021 for its use:
- The lack of confirmation of the filing stub by the taxpayers obliged to the monthly voucher registry will not be considered a tax non-compliance until 30/04/2022 and 07/31/2022.
It will not be an impediment to request the Tax Compliance Certificate, the Stamping Authorization of documents, among others.
- The penalty for non-compliance with formal duties, as contravention, shall not be applied until January 31, 2023, to taxpayers performing late confirmation of the filing stub, including those designated by General Resolution No. 90/2021.
- Obligated taxpayers who do not yet have the obligation 955-REG.MONTHLY VOUCH., or 956-REG.ANNUAL VOUCH. to be registered in the TIN may also register their vouchers and the respective confirmation.
- You can modify and update the registered information after the confirmation of the stub.
- Likewise, taxpayers designated in General Resolution No. 90/2021, concerning the tax periods of 2022, must comply with the obligation to the voucher registry and the respective confirmation of the tax periods or fiscal years of 2021.
Source: SET Paraguay 14/02/22