By General Resolution No. 43/20 dated March 11, 2020; General Resolution No. 45/20 dated March 16, 2020; and Decree No. 3,457/20 dated March 16, 2020, the Paraguayan Tax Administration enacted several measures in connection with the current COVID-19 outbreak. Key measures are listed below:

  • Temporary suspension of public services. Exceptional procedures are excluded.
  • Deferral of time limits in administrative procedures initiated or expired between the March 12 and 26 period, regarding assesment proceedings, penalty impositions and administrative summaries regarding credit refunds and motions for reconsideration. 
  • Extension of validity of Tax Compliance Certificates (“CCT” or Certificados de Cumplimiento Tributario), issued between March 16 and June 30, for a 90-day period. 
  • Deferral of time limits for sales and purchase ledgers to be submitted through the “Hechauka” system, subject to regularization schemes to be announced by the Tax Administration in June 2020.

The Executive Branch issued the Decree N° 3.57/20, dated March 16, 2020, enacting the following measures:

  • An exceptional and temporary regime for personal income taxpayers, with deferral of 2019 and previous fiscal years tax obligations until April 30, 2020. 
  • The following characteristics apply to this regime: (a) minimum payment of 20% of debt; (b) annual financing interest rate of 0%; and (c) up to five monthly instalments. 
  • Failure to pay the instalments at the appointed date will accordingly generate monthly surcharges and interests, as provided in the current applicable regime.
  • Until June 30, 2020, the Tax Administration will not charge default penalties for failure to comply with taxpayers’ formal duties.