Through Law No. 7.143/23, Paraguay created the Dirección Nacional de Ingresos Tributarios ("DNIT").

The DNIT will be responsible for collecting taxes through the application of the internal tax and customs system. It also seeks to promote the correct application of tax rules and make the management of the institution transparent to facilitate the voluntary compliance of the taxpayer with their rights and obligations while combating fraud in tax and customs matters.

The DNIT is an autarchic and autonomous entity and will be constituted by:

1) The National Directorate; and
2) Management,
-General of Internal Taxes and,
-General of Customs;
3) Directorates-General and directorates attached to the aforementioned departments; and
4) Other dependencies and operational units.

In this sense, the Executive Management will represent the DNIT in meetings before international organizations specialized in tax and customs matters. Likewise, it will advise and assist in the interpretation of national and international tax and customs regulations while promoting innovation in fiscal management.

At the same time, the General Management of Internal Taxes will be in charge of applying and executing the legal provisions related to internal taxes. This Management will replace the current Subsecretaría de Estado de Tributación.

In turn, the General Management of Customs will replace the current Dirección Nacional de Aduanas. This Management will be responsible for applying customs legislation in Paraguayan territory, seeking to improve efficiency and effectiveness in the country's customs processes.

The Executive Branch must establish the term of implementation and validity of Law No. 7,143/23 within 90 days from its enactment.