Through Resolution No. 312 dated June 24, 2024 (the “Resolution”), the Secretariat for the Prevention of Money Laundering or Assets (“SEPRELAD”) approved the submission of reports on national or international physical remittance operations of money or securities via the Integrated Operation Reporting System (“SIRO”) by obligated entities authorized by the Central Bank of Paraguay (“BCP”).
Annex A of the Resolution contains detailed instructions for reporting physical currency remittances abroad. To this end, the SIRO platform requires the following data, among others: (i) Shipment date; (ii) Carrier; (iii) Currency; (iv) Remitted amount; (v) Destination country; (vi) Destination bank; (vii) Beneficiary bank; (viii) Account number; (ix) Account holder. Once the declaration is registered, it will remain in "Pending" status by default, awaiting confirmation of the data entered by the cash-in-transit company.
The system will send an email notification to the cash-in-transit company, requesting validation of the declaration data. To do this, the company must log into SIRO and validate the corresponding declaration. Once the data is confirmed by the cash-in-transit company, the option to print the available declaration shipping receipt will be enabled.
Through Resolution No. 9, Act No. 41, dated September 5, 2024 (the "Resolution"), the Central Bank of Paraguay (“BCP”) approved modifications to the Regulation on Electronic Payment Methods. These changes aim to improve financial inclusion and optimize the regulation of non-bank electronic transfers and electronic money.
The Resolution introduces new provisions affecting both Electronic Payment Service Providers (EMPEs) and users. Below are the main modifications introduced:
Limits on Electronic Transfers: Non-bank electronic transfers made by senders through agents or points of sale may not exceed, per month, the equivalent of 40 minimum daily wages. In the case of transfers made from bank, financial, or cooperative accounts using the SIPAP system, this limit will not apply. Additionally, transactions between electronic money accounts will have a monthly maximum cap of three minimum wages.
Real-time Processing: Non-bank electronic transfers must be processed and recorded in real-time. The beneficiary may make partial withdrawals as long as they have an electronic money or bank account linked to the transaction.
Inactive Accounts: Balances in inactive accounts, those that show no activity for a period of 180 days, will be transferred to a bank account specified by the account holder. If the account holder does not have a bank account, the EMPE must open one on behalf of the holder.
Safeguarding Users’ Funds: Account holders’ funds will be guaranteed through the creation of a separate fund or through deposits with the BCP. These funds must cover 100% of the balance in electronic money and will be subject to daily reconciliation mechanisms.
Control and Supervision Measures: The BCP may request additional information from EMPEs and will be responsible for supervising compliance with the regulation. Additionally, EMPEs must implement control systems to track transactions and verify compliance with established limits.
Through Resolution No. 3, Act No. 44 dated September 16, 2024 (the “Resolution”), the Central Bank of Paraguay (“BCP“) has approved the "MIPYMES Basic Account Regulation," with the aim of promoting financial inclusion for micro, small, and medium-sized enterprises (MIPYMES).
Purpose: To facilitate MIPYMES' access to certain finance services.
Key Aspects:
MSMEs’ Basic Account (the “Basic Account”): This is a savings account in local currency that does not require a minimum opening amount or a minimum average maintenance balance.
Requirements for opening the Basic Account: (i) Holding a valid MSME Identification Card; and (ii) not having other deposit accounts (savings or checking), except for basic personal savings accounts.
Permitted Transactions: Includes deposits, debit card purchases, and service payments with no additional costs. Customers can make unlimited transactions through SIPAP, subject to applicable legal limits.
Limits: Monthly credits are capped at a maximum of 20 minimum wages, and the account has a validity of up to one year. Withdrawals are limited to six per month at no charge.
Deposit Protection: Funds in these accounts will be guaranteed by the Deposit Guarantee Fund.
Security and Transparency: Financial institutions must apply anti-money laundering/combating the financing of terrorism (AML/CFT) protocols, ensuring compliance with SEPRELAD regulations.
The regulation will come into effect after its publication, and financial institutions must ensure its proper implementation and dissemination.
Con orgullo, nos complace compartir que nuestra firma ha sido reconocida por ITR Americas Tax Awards as “Paraguay Tax Law Firm of the Year 2024”.
Este prestigioso galardón es un testimonio del compromiso y la dedicación de nuestro equipo, siempre enfocados en ofrecer servicios legales de la más alta calidad. La confianza de nuestros clientes y colaboradores nos motiva a continuar elevando nuestros estándares de excelencia.
¡Gracias a nuestros clientes y colaboradores por su apoyo constante!
The National Directorate of Tax Revenues ("DNIT") established the procedures applicable to the on-board provisioning and supplies regime.
General Resolution No. 15/2024
July 04, 2024
The DNIT extended the mandatory rotation and rest period of the External Tax Auditors ("AEI").
General Resolution No. 16/2024
July 30, 2024
La DNIT estableció un mecanismo excepcional para la presentación del Estudio Técnico de Precios de Trasferencia (“ETPT”), para los contribuyentes con cierre fiscal al 31-Dic-2023.
Binding Consultation
January 2024
The DNIT ruled on how to document the write-off of inventory for purposes of deductibility of Corporate Income Tax ("IRE") and the reversal of the associated Value Added Tax ("VAT") credit.
Binding Consultation
January 2024
The DNIT set forth its position on the impact of Personal Income Tax ("IRP") on the early withdrawal of retirement contributions.
► General Resolution No. 14/2024 - The procedures applicable to the on-board provisioning and supplies regime are established.
Por medio de la Resolución General N° 14/2024 (“RG-14”), la DNIT estableció los procedimientos aplicables al régimen de aprovisionamiento a bordo y suministros a vehículos de transporte en viaje internacional, siempre que las embarcaciones aprovisionadas cuenten con matrícula o bandera de países que admitan un tratamiento similar para el abastecimiento de los trasportes paraguayos.
RG-14 regulates Decree No. 1952/2024, about which more information can be found here. Among its most relevant provisions, there are those about the treatment of supplies, deposits and tanks dedicated to the regime, as well as the requirements to be met by river transport companies and those who wish to operate under the regime, whom must comply with the following:
Prior to the arrival of the goods to be subject to the on-board supply regime, an import license must be obtained from the Ministry of Industry and Commerce ("MIC") if restrictions or prohibitions apply to them.
The corresponding Customs Administration will authorize, return and/or reject the request for the entry of goods to the on-board provisioning and supplies regime, within a term no longer than 2 working days from the filing of the request. Upon arrival of the transport vehicles, the General Customs Management ("GGA") must be requested to unload the goods with the corresponding accompaniment and supervision.
The depositary must finish the entry to deposit of the quantities unloaded. The warehouses and tanks for the storage of supplies must be authorized by the MIC and the DNIT.
The customs broker shall proceed to formalize the clearance of the goods, assigning them the customs destination of supply on board ("DAAB") while they are in the warehouse, and then destine them for consumption of the vehicles on an international trip ("AB01") or import them for consumption ("ICAB").
In the event that the goods are destined for AB01, the customs broker must formalize their clearance and present it to the GGA to assign it the status of presented, after which the customs broker will generate the complementary fractioned clearance ("AFC1") based on the declared AB01 clearance. The circulation of goods among the different customs destinations foreseen in RG-14 corresponds to the following scheme:
Goods in free circulation in the national territory —imported or of local production— that are destined for on-board provisioning will be treated as exports for consumption when they correspond to cancelled balances of AFC1 for the supply of goods to vehicles on an international trip.
Failure to comply with the provisions set forth in RG-14 shall be subject to the penalties foreseen for customs offenses and fraud, as well as for smuggling, according to the nature and seriousness of the offense; notwithstanding other sanctions established in the legislation in force.
► General Resolution No. 15/2024 - The mandatory rotation and rest period for AEIs is extended.
By means of General Resolution No. 15/2024, the DNIT extended from 5 to 7 consecutive fiscal years the mandatory rotation term of the AEI, which is the term for which taxpayers may hire the same AEI. However, it also increased from 2 to 3 the number of fiscal years of rest that must elapse to be able to hire the same AEI again.
Also, it is established that the number of years or fiscal years remaining to complete the maximum of 7 consecutive fiscal years may be added to contracts executed before the entry into force of General Resolution No. 15/2024, which means 2 things: (i) an AEI that is within the 5 consecutive fiscal years, may continue until 7 years are completed; and (ii) an AEI that is in the rest period, may ignore it and continue with the same taxpayer for the amount of fiscal years missing until completing the 7 years, ignoring the elapsed rest.
► General Resolution No. 16/2024 - An exceptional mechanism is established for the filing of the ETPT, for taxpayers with fiscal year-end as of 31-Dec-2023.
By means of General Resolution No. 16/2024 ("RG-16"), the DNIT established exceptionally that the ETPT of taxpayers with fiscal year-end as of December 31, 2023, must be filed in digital format (PDF) through the DNIT's entry desk, and must be contained in an external storage medium, which may be a USB memory stick, CD or DVD.
The working papers must be submitted in electronic spreadsheet format (with .xls, xlsx or .ods extension) with the formulas applied to allow verification of the calculations or ratios used.
The ETPT must be duly validated with the signature of the Authorized Transfer Pricing Professional ("PAPT"), because the DNIT has not yet enabled the ETPT ratification option in the Marangatu system.
The deadline for filing the ETPT was not modified, so they should have been filed in July of this year, according to the perpetual due date calendar, even though the respective means for filing were not enabled. It is noteworthy that the DNIT has corrected this with the issuance of RG-16 only on July 30 of this year, after all the due dates have passed.
In this regard, it is reminded that the filing of the ETPT after the expiration date is subject to a maximum fine established by the Executive Branch for infringements, which is Gs.1.530.000, as established in Decree No. 5046/2021.
► Answer to binding consultation on the documentation for the write-off of inventories to be deductible from the IRE and comply with the reversal of its VAT credit.
In a binding consultation answered in January of this year, the DNIT expressed its criteria on the correct way to document the inventory write-off due to decomposition or obsolescence, for both its recognition as a deductible expense for IRE and the reversal of the VAT credit from its acquisition.
In the case of the IRE, the DNIT indicated that the appropriate way to document the loss is through (1)the inclusion of the detail of the write-offs in the opinion of the external tax auditor or, if not required to hire one, (2) by means of a report from the accountant containing the same detail of the write-offs with their cost values.
In the case of VAT, the DNIT indicated that neither the auditor's nor the accountant's report is sufficient to proceed with the reversal of the tax credit, since for this purpose the corresponding VAT debit must be generated, which is done through the issuance of an invoice with the detail of the goods written off at cost price including the VAT that was used as a credit at the time of purchase.
It follows that it will not be necessary to issue an invoice to reverse the VAT credit associated with the goods of the inventory written off when their acquisition has been exempt from this tax; or, if, instead of using the VAT their acquisition as a credit, it has been integrated as a cost of the inventory written off, which raises the question of whether the reversed VAT should be integrated to the deductible expense for the inventory written-off, considering that this cancels the VAT’s credit status.
► Answer to a binding consultation on the IRP taxation of the early withdrawal of retirement contributions.
In a binding consultation issued in January of this year, the DNIT answered the doubt of an employee as to whether the amounts corresponding to the withdrawal of his retirement contributions due to the termination of his employment relationship are taxed by the IRP. On this issue, the DNIT reasoned that the amount of these contributions is nothing more than the reversal of the employee's remuneration destined to the retirement and pension system, or the social security system created or admitted by law.
That portion of the employee's remuneration is excluded from the calculation of the gross income of the IRP in the category of personal services, provided it is used as a retirement contribution. Therefore, it is natural that this portion of the employee's remuneration constitutes gross income for such tax when its destination as retirement contribution is reverted and it becomes part of the employee's assets, because in the fiscal year this happens those contributions recover their status of employee's remuneration.
That is the logic behind Decree No. 7047/2022 which, among others, amended Article 54 of the IRP regulations annexed to Decree No. 3184/2019, to expressly include in its numeral 3 the early withdrawal of the retirement contribution as other types of income taxed by IRP in the category of personal services.
A través del Decreto Nº 2553/24, el 19 de setiembre de 2024 el Gobierno aprobó la nueva Política Energética Nacional, con visión al 2050.
La política tiene como objetivo consolidar una matriz energética adecuada a las necesidades del país, con el aprovechamiento y uso sostenible de sus recursos naturales nacionales y de su energía, promoviendo la integración regional, a fin de lograr el desarrollo de la población y de los sectores productivos. La política establece objetivos para los siguientes subsectores: eléctrico, entes binacionales hidroeléctricos, bioenergía, fuentes alternativas renovables, e hidrocarburos.
The National Directorate of Public Procurement (DNCP) published on its portal the call for the International Public Bidding (IPB) for the Design and Construction of Sustainable Infrastructure Works and Urban Services in the Bañado Tacumbú neighborhood, convened by the Ministry of Public Works and Communications ("Contracting Authority" or "MOPC")
Call for Bids
September 12, 2024
The National Directorate of Public Procurement (DNCP) published on its portal the call for the International Public Bidding (IPB) for the Rehabilitation of Highway PY 05 (section Pozo Colorado - Concepción), convened by the Ministry of Public Works and Communications ("Contracting Authority" or "MOPC")
Call for Bids
September 11, 2024
The National Directorate of Public Procurement (DNCP) published on its portal the call for the International Public Bidding (IPB) for the Construction of Reinforced Concrete Bridges in the San Pedro Department, convened by the Ministry of Public Works and Communications ("Contracting Authority" or "MOPC")
Call for Bids
August 26, 2024
The National Directorate of Public Procurement (DNCP) published on its portal the call for the International Public Bidding (IPB) for the Improvement and Duplication of Highway PY 01 for the section Cuatro Mojones – Quiindy, convened by the Ministry of Public Works and Communications ("Contracting Authority" or "MOPC")
More Information:
I. Design and Construction of Sustainable Infrastructure Works and Urban Services in the Bañado Tacumbú Neighborhood
General Aspects
On July 19, 2024, the DNCP published on its portal the call for Bid 449366 convened by the MOPC under the modality of IPB for the design and construction of sustainable infrastructure works and urban services in the Bañado Tacumbú Neighborhood (the “Project").
Project Characteristics
The Project aims to improve the quality of life of the riverside population and the urban development of the Bañado Tacumbú neighborhood. The Project includes the following infrastructure works: (i) roads, (ii) electrical energy, (iii) drinking water, (iv) stormwater drainage, and (v) sanitary sewerage.
The Project will bring to life the new Bañado Tacumbú neighborhood, which will be located in an area of approximately 65 hectares, at an elevation of 64 meters above sea level, not subject to flooding by the Paraguay River, free of any occupation, and situated in the city of Asunción, capital of Paraguay.
Investment amount and financing
Gs. 157.500.000.000 (approximately USD 20,000,000). The Project will be fully financed by a loan from the Inter-American Development Bank (IDB), approved by Law No. 6424/2019.
Offer Maintenance Guarantee
5% - policy or bank guarantee.
Adjudication System
It will be awarded to the bidder whose proposal meets the qualification criteria, i.e., financial capacity, general and specific technical experience, key personnel, etc.
Number of Lots
Single lot for the entirety of the works.
Term for execution of works
The execution term of the Project is 21 months.
Subcontracting
Subcontracting for the execution of some scheduled works is permitted, but the amount of the subcontracted works shall not exceed 30% of the total contract amount. However, the awarded party must obtain prior authorization from the inviting authority.
Contracting Authority
MOPC
Relevant dates in relation to the Project
Deadline for inquiries: October 3, 2024 (09:00).
Bid submission date: October 24, 2024 (09:00).
Bid opening date: October 24, 2024 (09:30).
II. Rehabilitation of Highway PY 05 (Section Pozo Colorado - Concepción)
General Aspects
On September 12, 2024, the DNCP published on its portal the call for Bid 449368 convened by the MOPC under the modality of IPB for the hiring of construction companies for the rehabilitation of Highway PY 05, specifically in the section between Pozo Colorado and Concepción (northern zone and western region of the country) (the “Project").
Project Characteristics
The Project aims to rehabilitate the section between Pozo Colorado and Concepción, which is currently in very poor condition. The Project is one of the most innovative of its kind in Paraguay, as it is the first highway in the country to be constructed entirely of concrete. The MOPC has emphasized that the use of concrete will make Highway PY 05 safer, more durable, and more efficient; furthermore, it will comply with the parameters of Law 5841/17 regarding the use of rigid pavement in road infrastructure projects in Paraguay, the regulatory decree of which was enacted in May of this year.
Number of Lots
The Project is divided into two strategic lots:
Lot 1: covers a length of 53.3 km, starting at km 318.9 and ending at km 372.2.
Lot 2: covers a length of 36.2 km, starting at km 372.2 and ending at km 409.1.
The total length of the section in question is 90.2 km, with dual carriageways.
Investment amount and financing
Gs. 472.523.161.624 (approximately USD 60,000,000). The Project will be financed with a loan granted by the Development Bank of Latin America and the Caribbean (CAF), approved by Law No. 6235/2018.
Offer Maintenance Guarantee
5% - policy or bank guarantee.
Participation condition
Individuals, legal entities, and/or consortiums, whether established or with a letter of intent, registered in the State Supplier Registry.
Adjudication System
One or a combination of several criteria set forth in Article 52 (i.e., quality, price, life cycle costs of the work, etc.) of Law No. 7021/2022 "On Supply and Public Procurement."
Adjudication criteria
Per lot.
Term for execution of works
20 months counted from the notice to proceed.
Subcontracting
Subcontracting is allowed, but the amount of the subcontracted works shall not exceed 20% of the total contract amount.
Contracting Authority
MOPC
Relevant dates in relation to the Project
Deadline for inquiries: October 10, 2024 (12:00)
Bid submission date: October 17, 2024 (09:00)
Bid opening date: October 17, 2024 (09:30)
Project supervision
The DNCP has also published Bid 454027, convened under the modality of IPB, for the hiring of consulting services for the supervision of the works planned under the Project.
III. Construction of Reinforced Concrete Bridges in the Department of San Pedro
General Aspects
On September 11, 2024, the DNCP published on its portal the call for Bid 449085 convened by the MOPC under the modality of IPB for the construction of reinforced concrete bridges in the Department of San Pedro (the “Project").
Project Characteristics
The Project aims to address the accessibility issue in the Department of San Pedro (northern zone of the country), particularly in the districts of San Estanislao, Capiibary, and Cruce Liberación. The Project includes mobilization works and the movement of existing roads and bridges, drainage works (culverts and ditches), construction of reinforced concrete bridges and small bridges, vertical and horizontal signage, installation of guardrails, and complementary works.
Number of Lots
The Project is divided into two lots:
Lot 1: (i) one 30-meter bridge in Colonia Felicidad – Route PY 08 (Liberación); (ii) one 36-meter bridge between Liberación – Colonia Amistad – Cruce Barrio San Pedro; and (iii) one 20-meter bridge on San Isidro Este Street – Arroyo Moroti – Amistad.
Lot 2: (i) one 36-meter bridge on 2000 Bertoni Street (San Estanislao); and (ii) one 15-meter bridge between 1ro de Mayo – Granja Giménez (Capiibary).
The Project includes a total of five bridges with an overall length of 137 linear meters.
Investment amount and financing
Gs. 22.474.878.645 (approximately USD 3,000,000). The Project will be financed with funds from the loan granted by the FONPLATA Development Bank, approved by Law No. 6237/2018.
Offer Maintenance Guarantee
5% - policy or bank guarantee.
Adjudication System
It will be awarded to the bidder whose proposal substantially complies with the bidding documents and offers the lowest evaluated price.
Adjudication criteria
Per lot.
Term for execution of works
360 days counted from the notice to proceed.
Subcontracting
Subcontracting is allowed, but the amount of the subcontracted works shall not exceed 20% of the total contract amount.
Contracting Authority
MOPC
Relevant dates in relation to the Project
Deadline for inquiries: October 18, 2024 (12:00)
Bid submission date: October 25, 2024 (09:00)
Bid opening date: October 25, 2024 (09:30)
IV. Improvement and Duplication of Highway PY 01 for the section Cuatro Mojones – Quiindy."
General Aspects
On August 26, 2024, the DNCP published on its portal the call for Bid 3101 convened by the MOPC under the modality of IPB for the improvement and duplication of Highway PY 01 for the section Cuatro Mojones – Quiindy , with a length of 108 kilometers (the “Project”). The value of the Project is approximately USD 445,000,000 and will be executed under the Public-Private Partnership modality, in accordance with Law No. 5102/13 and Regulatory Decree No. 1467/2024.
Project Characteristics
The Project aims to improve and duplicate Highway PY 01 in the affected section, which is further divided into 18 functional sub-sections. The Project is divided into three phases: (i) the construction contract, which includes: rehabilitation works; opening of third lanes; tunnels; viaducts; bypasses; comprehensive improvement of the drainage system and signage throughout the mentioned section, among others (the “Works”); (ii) operation contract; and (iii) maintenance contract. In total, the Project will have a duration of 30 years.
Offer Maintenance Guarantee
The Bid requires that bidders submit a bid security guarantee valued at USD 12,000,000. The bid security guarantee may be in the form of (i) a cash deposit, (ii) a stand-by letter of credit, (iii) a bond or bank guarantee, or (iv) an insurance policy with a first demand clause issued by an insurance company authorized to operate and issue surety bonds in the Republic of Paraguay.
Adjudication criteria
The MOPC will award the Project to the bidder who substantially complies with the requirements and offers the lowest DIP, and whose proposal is deemed "acceptable" in (i) the economic evaluation, (ii) the assessment of administrative backgrounds, and (iii) the technical evaluation.
Special Purpose Vehicle
The awarded bidder will be required to establish a Special Purpose Vehicle (SPV) within a period of 90 days from the date the award resolution becomes final. The SPV must comply with certain requirements, such as: (i) having its registered office in the Republic of Paraguay, (ii) limiting its corporate purpose exclusively to the execution of the Project, (iii) forming a board of directors composed of at least 3 principal members, and (iv) having a share capital of USD 20,000,000 at the time of its incorporation.
PPP Trust
The funds necessary to fulfill the obligations arising from the firm and contingent commitments derived from the Project will be managed by a trust, administered by the Financial Development Agency (Agencia Financiera de Desarrollo) in a separate estate, in accordance with Law No. 921/96 on Fiduciary Business. The State, as the trustor, will act through the Ministry of Economy and Finance (Ministerio de Economía y Finanzas).
Remuneration
The remuneration may be: (i) Deferred Investment Payments (DIP), (ii) Availability Payments (AP), (iii) Traffic-Linked Payments (TLP). Additionally, the awarded consortium will also have the right to receive income in the form of (iv) Exploitation of the Right of Way. It is important to mention that the contract may be assigned to third parties with the authorization of the MOPC.
Term for execution of works
3 years, from the notice to proceed.
Bid validity period
180 calendar days counted from the deadline for submission of bids.
Offer maintenance guarantee validity period
180 days counted from the submission of bids.
Bidding participation
Only the companies that have been prequalified will be able to participate in the bidding.
Subcontracting and assignment
Subcontracting is permitted for the execution of certain planned works, such as: engineering design, the total or partial execution of the works, conservation and maintenance of Highway PY 01, and toll collection tasks. Subcontractors must formalize and register their contracts with the MOPC before commencing work.
The prestigious directory TheLegal500 Latin America (the Directory) has ranked Vouga Abogados as a Tier 1 firm in the areas of Corporate Law and M&A, Dispute Resolution and Environmental Law considering Vouga Abogados as one of the leading and most prestigious firms in the sector. The technical capabilities and legal knowledge of the firm have been highlighted, with particular emphasis on the fact that the firm has a “special capacity to adopt to the client's needs which makes Vouga the ideal business partner” in Paraguay.
Corporate and M&A: The board highlights the team's talent, creativity and responsiveness and praises its ability to resolve “unsuspected issues that may arise during the implementation of transactions. Moreover, it is noted that Vouga Abogados is “continuously involved in the most important transactional cases in Paraguay” such as advising Copetrol on the purchase of the operations of Petrobras' Paraguayan subsidiary; the transaction was closed for USD 400 million and is considered the largest private transaction in the country's history.
Dispute Resolution: Regarding this area, the Board of Directors mentions that Vouga Abogados is characterized by its “impeccable track record” and for being a firm to turn to when dealing with complex litigation and arbitration. The firm also stands out for its ability to resolve cases in the extrajudicial sphere and for its procedural competence in almost all areas of law.
Environmental Law: The Board of Directors underlines the “exceptionality” of the Firm in this practice area, highlighting the particularities of recent and innovative cases in which the Firm has provided advice. Finally, the synergy between this area and the Competition Law area is also highlighted.
On the rise: In addition, Vouga Advogados was ranked Tier 2 in 4 other practice areas: Banking and Finance, Tax, Labor and Intellectual Property.
Professionals: Some of the Firm's professionals were ranked among the best in their respective areas, such as:
Corporate Law and M&A
Leading Individuals
Rodolfo Vouga Muller
Next Generation Lawyers
Rodolfo G. Vouga Z.
Rising Stars
Carlos Vouga Z.
Banking and Finance Law
Leading Individuals
Cynthia Fatecha
Rodolfo Vouga Muller
Next Generation Lawyers
Rodolfo G. Vouga Z.
Rising Stars
Carlos Vouga Z.
Dispute Resolution
Leading Individuals
Mirtha Dos Santos
Next Generation Lawyers
Rodolfo G. Vouga Z.
Labor Law
Leading Individuals
Perla Alderete
Rising Stars
Walter D. Vera
Tax Law
Next Generation Lawyers
Andrés Vera
Environmental Law
Rising Stars
Marta Martinez
Intellectual Property
Rising Stars
Laura Lezcano
For more information on the news click on the following link:
El 26 de agosto de 2024, la Dirección Nacional de Contrataciones Públicas (la “DNCP”) publicó en su portal la convocatoria de la Licitación Nº 3101 (la “Licitación”) convocada por el Ministerio de Obras Públicas y Comunicaciones (el “MOPC”) para el mejoramiento y duplicación de la Ruta PY 01 para el tramo Cuatro Mojones – Quiindy de 108 kilómetros de longitud (el “Proyecto”). El valor del Proyecto es de, aproximadamente, USD 445.000.000; y será ejecutado bajo la modalidad de Alianza Público Privada, conforme a la Ley N° 5102/13 y el Decreto Reglamentario N° 1467/2024.
Scope of the Project
The Project aims to improve and duplicate Highway PY 01 in the affected section, which is further divided into 18 functional sub-sections. The Project is divided into three phases: (i) the construction contract, which includes: rehabilitation works; opening of third lanes; tunnels; viaducts; bypasses; comprehensive improvement of the drainage system and signage throughout the mentioned section, among others (the “Works”); (ii) operation contract; and (iii) maintenance contract. In total, the Project will have a duration of 30 years.
Other aspects of the Project
Garantía de mantenimiento de oferta: La Licitación exige que los oferentes presenten una garantía de mantenimiento de la oferta por un valor de USD 12.000.000. La garantía de mantenimiento de la oferta podrá ser en forma de (i) depósito en cuenta, (ii) carta de crédito stand-by, (iii) fianza o aval bancario o (iv) póliza de seguro con cláusula a primer requerimiento emitida por una compañía de seguros autorizada a operar y emitir pólizas de seguros de caución en la República del Paraguay.
Criterio de Adjudicación: El MOPC adjudicará el Proyecto al oferente que se ajuste sustancialmente a los requisitos y que ofrezca el menor PDI y cuya oferta sea considerada como “aceptable” en (i) la evaluación económica, (ii) evaluación de antecedentes administrativos y (iii) en la evaluación técnica.
Sociedad de Objeto Específico: El oferente que resulte adjudicado estará obligado a constituir una Sociedad de Objeto Específico (“SOE”) dentro de un plazo de 90 días desde la fecha en que la resolución de adjudicación quede firme. La SOE deberá ajustarse a ciertas determinaciones, tales como: (i) fijar domicilio social en la República del Paraguay, (ii) limitar el objeto social exclusivamente a la ejecución del Proyecto, (iii) constituir un directorio que deberá integrarse por mínimo 3 miembros titulares y (iv) contar con un capital social de USD 20.000.000 al momento de su constitución.
Fideicomiso PPP: Los fondos necesarios para cumplir con las obligaciones derivadas de los compromisos firmes y contingentes derivados del Proyecto serán administrados por un fideicomiso, administrado por la Agencia Financiera de Desarrollo (AFD) en un patrimonio separado, de conformidad con la Ley N° 921/96 de Negocios Fiduciarios. Por su parte, el Estado, en calidad de fideicomitente, actuará por medio del Ministerio de Economía y Finanzas (MEF).
Remuneración: La remuneración podrá ser: (i) Pagos Diferidos de Inversión (PDI), (ii) Pagos por Disponibilidad (PPD), (iii) Pagos Vinculados al Tráfico (PVT). Además, el consorcio adjudicado también tendrá derecho a percibir ingresos en concepto de (iv) Explotación de la Franja de Dominio. Es importante mencionar que el contrato podrá ser cedido a terceros con autorización del MOPC.
Plazo de ejecución de las Obras: 3 años, desde la orden de inicio.
Periodo de validez de ofertas: 180 días calendario contados desde la fecha límite de presentación de las ofertas.
Periodo de validez de las garantías de mantenimiento de oferta: 180 días contados desde la presentación de las ofertas.
Participación en la Licitación: Podrán participar de la Licitación solo las empresas que resultaron precalificadas.
Subcontratación y Cesión: La subcontratación está permitida para la ejecución de algunos trabajos previstos, tales como: el diseño de ingeniería, la ejecución total o parcial de las obras, las labores de conservación y mantenimiento de la Ruta PY 01, y las tareas de recaudación de peajes. Los subcontratistas deberán formalizar y registrar sus contratos ante el MOPC antes de iniciar los trabajos.
Fechas relevantes en relación con el Proyecto:
Fecha límite de consultas: 15 de noviembre de 2024.
Fecha de entrega de ofertas: 18 de diciembre de 2024.
Fecha de presentación de ofertas: 18 de diciembre de 2024.
Estas fechas pueden estar sujetas a cambios, de acuerdo con el criterio del MOPC.
El Ministerio de Trabajo, Empleo y Seguridad Social (MTESS), emitió la Resolución N° 672/2024 (la “Resolución”) de fecha 14 de agosto de 2024, a través de la cual estableció un nuevo reglamento para el procedimiento sancionador de los sumarios administrativos el (“Reglamento”) y deroga el reglamento anterior del 2018 y sus ampliaciones.
A continuación, un resumen respecto al contenido, los cambios y las implicancias del nuevo reglamento que se encuentra como anexo de la Resolución:
Establece el objetivo del reglamento, que es regular el procedimiento sancionador para sumarios administrativos relacionados con infracciones laborales, de seguridad social y de salud ocupacional.
Define el ámbito de aplicación del reglamento, incluyendo a todos los sujetos que se rigen por las disposiciones laborales y de seguridad social.
Establece los principios que rigen el procedimiento, como el debido proceso y el derecho a la defensa.
Define los términos como debido proceso, infracción, resolución, entre otros.
Describe las etapas del procedimiento sancionador: actuaciones previas, etapa inicial, etapa de tramitación y etapa final.
Detalla el proceso de inicio del sumario administrativo, que se da tras la constatación de un incumplimiento.
Establece que el sumario debe ser instruido por un Juez Instructor designado.
Indica que el Juez Instructor debe garantizar el respeto al debido proceso y a los derechos del sumariado.
Establece el plazo para la presentación de alegatos por parte del sumariado.
Describe el periodo probatorio, donde se pueden presentar pruebas y testimonios.
Permite la ampliación del plazo probatorio en ciertas circunstancias.
Establece que el Juez Instructor debe emitir un dictamen conclusivo recomendando la sanción o el sobreseimiento.
Detalla el contenido que debe tener el dictamen conclusivo.
Indica que el dictamen debe ser elevado a la máxima autoridad del MTESS para la resolución final.
Establece el plazo para la resolución definitiva tras la recepción del dictamen.
Define las medidas de mejor proveer que pueden ser ordenadas por el Juez Instructor.
Establece las condiciones bajo las cuales se puede ampliar el plazo del periodo probatorio.
Indica que el sumariado puede presentar alegatos dentro de un plazo específico tras la notificación del cierre del periodo probatorio.
Establece que el Juez Instructor debe notificar las providencias en un plazo determinado.
Describe las herramientas tecnológicas que se implementarán en el procedimiento sancionador.
Establece la responsabilidad de los funcionarios que incumplen sus obligaciones en el proceso.
Indica que no se admitirá la recusación del Juez Instructor, pero este debe excusarse en caso de existir causales de recusación.
Establece el plazo razonable para el desarrollo del sumario administrativo, que no debe exceder cuatro meses.
Detalla las disposiciones finales y la vigencia del reglamento.
Indica que el reglamento entra en vigor a partir de su publicación.
Establece que se derogan todas las disposiciones que se opongan a este reglamento.
Cabe destacar los siguientes aspectos del Reglamento:
Designación de Jueces Instructores
Uno de los elementos fundamentales de la resolución es la designación de jueces instructores, que son los responsables de llevar adelante el sumario administrativo. Se establece que para cada caso se designará un juez instructor titular y un suplente, siendo el titular el encargado de conducir el trámite del sumario desde su inicio hasta su conclusión.
Inicio del Procedimiento Sancionador
El procedimiento sancionador se inicia formalmente con la emisión de una providencia por parte del juez instructor, quien notifica al sumariado sobre las infracciones imputadas. Se estipula que la notificación debe ser clara y detallada, incluyendo la descripción de las faltas, las pruebas que las sustentan, y el plazo en el cual el sumariado debe presentar su descargo.
El descargo y la fase de investigación
Una vez notificado, el sumariado tiene un plazo de 05 días hábiles, prorrogables por 05 días hábiles más a pedido de parte, para presentar su descargo. Si el sumariado no presenta su descargo en el plazo establecido, el juez instructor procederá con el trámite del sumario, basándose en las pruebas presentadas inicialmente.
Durante esta fase, el juez instructor tiene la facultad de realizar todas las diligencias necesarias para esclarecer los hechos. Esto incluye la posibilidad de solicitar informes adicionales, realizar inspecciones, y recabar testimonios de testigos.
Allanamiento
La resolución prevé la figura del allanamiento, que ocurre cuando el sumariado cuando el sumariado acepta las imputaciones y se somete voluntariamente a la sanción que determine la autoridad. Si el allanamiento es total, el Juez Instructor declarará la cuestión como «puro derecho», lo que significa que ya no es necesario realizar pruebas adicionales. En este caso, se procederá directamente a la emisión de un dictamen conclusivo, que será elevado a la Máxima Autoridad del Ministerio de Trabajo, Empleo y Seguridad Social (MTESS) para la decisión final.
En caso de un allanamiento parcial, solo los hechos controvertidos, es decir, aquellos no reconocidos por el sumariado, serán objeto de prueba en la etapa probatoria del sumario. Esto agiliza el proceso al centrarse únicamente en los aspectos en disputa.
Falta de presentación del descargo
Si el sumariado no presenta su descargo el juez instructor continuará con las siguientes etapas del sumario administrativo. Si lo considera pertinente, podrá diligenciar pruebas de oficio; de lo contrario, dictará providencia de autos para resolver el caso con base en las pruebas disponibles.
Providencia de Autos
La providencia de autos se emite cuando: 1) El sumariado se allana totalmente; 2) Se ha declarado la cuestión de puro derecho; y, 3) Se han presentado los alegatos o ha vencido el plazo para hacerlo.
Una vez emitida esta providencia, el Juez tiene un plazo específico para presentar un dictamen conclusivo que será revisado por la Máxima Autoridad del MTESS.
Excepciones e incidentes
La resolución también contempla la posibilidad de que el sumariado presente excepciones o incidentes durante el proceso. Las excepciones se deben presentar junto con el descargo inicial, mientras que los incidentes son cuestiones que pueden surgir durante el transcurso del sumario y deben presentarse dentro de un plazo de tres días hábiles desde que se tiene conocimiento del hecho que los motiva.
Estas excepciones e incidentes serán analizados y recomendados por el juez instructor en su dictamen conclusivo, pero la decisión final corresponde a la Máxima Autoridad del MTESS.
Alegatos Finales
Una vez concluida la fase de investigación, se abre el periodo para que las partes presenten sus alegatos finales. Este es un paso esencial, ya que permite que tanto la parte acusadora como el sumariado expongan sus argumentos finales antes de que se dicte una resolución. Los alegatos deben ser presentados por escrito y se incorporan al expediente del sumario.
Dictamen Conclusivo
El dictamen conclusivo es el documento emitido por el Juez Instructor que recomienda la imposición de una sanción o el sobreseimiento (liberación de cargos) del sumariado. Este dictamen debe ser elaborado dentro de un plazo de diez días hábiles a partir de la providencia de autos para resolver. El dictamen, junto con el expediente sumarial, se eleva a la Máxima Autoridad del MTESS, quien tomará la decisión final, pudiendo apartarse del dictamen del Juez Instructor si encuentra méritos para hacerlo.
Resolución Definitiva
La Resolución Definitiva es el acto final del proceso, emitido por la Máxima Autoridad del MTESS. En esta resolución, se aplica la sanción correspondiente o se decide el sobreseimiento del sumariado. Es importante destacar que la opinión del Juez Instructor, aunque influente, no es vinculante; la autoridad superior tiene la potestad de decidir en base a su criterio.
Recurso de apelación
El l recurso de apelación es el único mecanismo disponible para impugnar la Resolución Definitiva dictada por la Máxima Autoridad Institucional del MTESS. Este recurso debe ser interpuesto dentro de los tres días hábiles siguientes a la notificación de la resolución, conforme al artículo 398 del Código Laboral.
El recurso debe ser presentado por escrito y debe contener los fundamentos de hecho y de derecho en los que se basa la impugnación. Además, debe incluir cualquier prueba adicional que se considere relevante para el caso. Una vez presentado, la autoridad competente debe remitir el expediente al órgano superior para su revisión.
Juicio ejecutivo
Cuando la Resolución Definitiva que impone una multa se vuelve firme, se convierte en un título ejecutivo. Esto significa que tiene la misma fuerza que un título de crédito, lo que permite al MTESS ejecutar la resolución a través de un procedimiento judicial.
El MTESS, representado por sus abogados, tiene un plazo de treinta días hábiles para iniciar el proceso de ejecución de la multa en sede judicial. Este trámite se realiza ante el juzgado competente y se basa en la resolución firme como documento base para la demanda ejecutiva.
El procedimiento judicial de ejecución se realiza conforme a las normas del proceso ejecutivo. El juzgado competente ordena el embargo de bienes del infractor si este no cumple con el pago voluntario de la multa impuesta. El sumariado puede oponerse al juicio ejecutivo solo en casos muy específicos, como la falta de firma de la resolución o la prescripción de la acción.
Notificaciones
Las notificaciones deben realizarse dentro de los diez días hábiles desde que se dictó la resolución. Entre las resoluciones que requieren notificación están la resolución de instrucción del sumario (que inicia el proceso), la apertura de la causa a prueba, el cierre del periodo probatorio, la presentación de alegatos, y la providencia de autos para resolver.
Las notificaciones se realizarán preferentemente por cédula o de manera personal en el domicilio constituido por el sumariado. Este método asegura que la parte notificada reciba directamente la información sobre el proceso, lo que es crucial para la garantía del debido proceso.
Si el sumariado ha declarado un correo electrónico válido, algunas notificaciones, como las relacionadas con la apertura de la causa a prueba y el cierre del periodo probatorio, pueden realizarse por este medio. La validez de estas notificaciones electrónicas está condicionada a la confirmación de recepción por parte del sumariado.
Si el sumariado no ha declarado un correo electrónico válido, las notificaciones de ciertos actos procesales se harán automáticamente los martes y jueves en la Secretaría del Juzgado. El sumariado debe estar atento a estas fechas, ya que la falta de comparecencia podría permitir que el proceso continúe sin su conocimiento, resultando en una resolución desfavorable sin su defensa.
Plazo del sumario
El proceso debe concluir en un plazo razonable, generalmente no mayor a cuatro meses desde la resolución inicial hasta la notificación final. Factores como la complejidad del caso y la actividad procesal del sumariado determinan la adecuación de este plazo.
En situaciones excepcionales, el Juez Instructor puede solicitar una prórroga del plazo, que debe ser fundamentada y aprobada por la Máxima Autoridad del MTESS. Justificación de la Extensión: Esta medida asegura un análisis profundo de casos complejos sin comprometer la calidad del proceso.
Aclaratorias
Los errores materiales u omisiones en resoluciones pueden corregirse mediante una aclaratoria, que debe solicitarse dentro de las 48 horas siguientes a la notificación.
Este contenido tiene únicamente fines informativos generales y no debe ser considerado como asesoría legal puntual. Si precisa asesoramiento específico no dude en contactarnos.
