The registration of vouchers does not generate tax non-compliance

August 13, 2021

It was informed the registration of vouchers, which affects Value Added Tax (VAT), IRP (Impuesto a la Renta Personal – Personal Income Tax) for personal services, and Simple IRE (Impuesto a la Renta Empresarial Simple – Simple Business Income Tax) taxpayers, does not generate tax non-compliance until next October of this year.

Through General Resolution No. 94/2021, which provides for administrative measures related to the confirmation of the vouchers registration filing in the Marangatu System, specifically the non-generation of tax non-compliance until October of this year.

In a press release, the SET (Subsecretaría de Estado de Tributación – Undersecretariat of State for Taxation) of Paraguay stated that taxpayers obliged to register vouchers monthly who do not confirm their registrations within the established deadlines will not have any inconvenience when requesting tax documents such as Tax Compliance Certificates, Document Stamping Authorization, among others, due to the aforementioned obligation.

The aforementioned note indicates that “this measure is determined to avoid causing unnecessary administrative and economic burdens, considering the proximity of the deadlines for the confirmation of the vouchers registration filing corresponding to the tax periods of January and February, March and April, as well as May and June 2021, which must be made in August, September, and October, respectively”.

 The SET added, “it is clarified that until January 31, 2022, the penalty for contravention will not apply to taxpayers who make late registration and confirmation of voucher information in the Tax Management System “Marangatu” under Article 19 of General Resolution No. 90/2021.”

For more details on the resolution, please click here.

Source: ABC 11/08/21 / Set Tributación 11/08/21