Through Resolution No. 048/25 dated February 10, 2025, the Secretariat for the Prevention of Money or Asset Laundering (“SEPRELAD”) established the annual fee for the use of the ROS_WEB application for fiscal year 2025.
Reporting parties must access the Integrated Operation Reporting System (“SIRO”) in the "Accounts" section to download their respective payment statements for the annual fee, where they can find updated amounts and detailed information to process the payment.
Once the corresponding amount is paid, the duplicate deposit or transfer receipt must be uploaded to SIRO within a maximum of 24 hours after the payment is made. This procedure is necessary for the payment to be recognized and for the issuance of the income receipt required to complete the process.
Reporting parties who fail to pay the fee by May 31, 2025, will be subject to a late fee of 2% on the established amount for each month of delay.
For users joining after the deadline, a grace period of one month will be granted to make the payment without penalties. After this period, the same 2% surcharge will apply for each month of delay.
Additionally, the Resolution provides a 15-calendar-day grace period from its entry into force for reporting parties who wish to request deregistration from SEPRELAD, in accordance with the requirements and procedures established in Resolution No. 126/23. Those who formalize their request within this period will be exempt from paying the fee corresponding to the 2025 fiscal year.
The annual fee varies according to the category of the reporting parties, as per the following scale:
Through Resolution No. 03/2025 dated January 2, 2025 (the “Resolution”), the Secretariat for the Prevention of Money or Asset Laundering (“SEPRELAD”) authorized the implementation of the module in the Integrated Operations Reporting System (“SIRO”) for the submission of Operations Reports (“RO”) by individuals or legal entities that regularly engage in real estate purchase and sale activities (“Reporting Party” or “RP”).
In accordance with Article 31 of SEPRELAD Resolution No. 201/20, the RP must record all transactions, regardless of the amount and without exception. They must also register accurate and complete information about their clients to detect red flags, attempts to circumvent records, and unusual transactions that may be classified as suspicious. No client may be excluded from the RO, regardless of the frequency of their transactions or the RP’s knowledge of their activity.
RPs have until February 21, 2025, to submit, on a one-time basis, all purchase, sale, and brokerage transactions that remain active as of December 31, 2024. After this deadline, RO must be submitted quarterly within the following periods:
From January 11 to 20, for RO corresponding to the fourth quarter of the previous year.
From April 11 to 20, for RO corresponding to the first quarter of the current year.
From July 11 to 20, for RO corresponding to the second quarter of the current year.
From October 11 to 20, for RO corresponding to the third quarter of the current year.
Through Circular UIF-SEPRELAD/SE No. 01/25 dated January 16, 2025, the Secretariat for the Prevention of Money or Asset Laundering (“SEPRELAD”) reminded reporting parties of the provisions set forth in Articles 20 and 32 of Law No. 1015/97 “Preventing and repressing illicit acts aimed at legitimizing money or goods” (the “Law”).
Article 20 of the Law establishes the duty of confidentiality, which prohibits reporting parties from disclosing to clients or third parties any actions or communications carried out in compliance with the obligations set forth in the Law and its regulations.
Meanwhile, Article 31 of the Law regulates the duty of professional secrecy, imposing on all individuals who perform activities for SEPRELAD, as well as those who receive confidential information or become aware of its actions or data of a similar nature, the obligation to preserve professional secrecy. Failure to comply with this provision will result in the sanctions provided by the Law.
Additionally, the Circular emphasizes that reporting parties must handle with strict confidentiality both Suspicious Transaction Reports (ROS) submitted to SEPRELAD and any Requests for Complementary Transactional Information (ITC) that SEPRELAD may require. Both are classified as confidential and must be managed under a strict confidentiality process.
Through Resolution SB. SG. No. 012/2025, dated January 24, 2025, the Central Bank of Paraguay (“BCP”) approved a unified procedure to authorize amendments to the bylaws of banks, financial institutions, currency exchange houses, and general warehouses (the “Supervised Entities”).
To obtain such authorization, Supervised Entities must ensure that the proposed amendments comply with the applicable legal provisions, specifically: (i) Article 6 of Law No. 861/96 “General Law on Banks, Financial Institutions, and Other Credit Entities”; (ii) Article 7 of Law No. 2794/05 “On Exchange Entities and Currency Exchange Houses”; and (iii) Article 19, item 29, paragraph (b) of Law No. 6.104/18, “Which Amends and Expands Law No. 489/95 'Organic Law of the Central Bank of Paraguay'”.
The process begins with the submission of documents to the Superintendency of Banks (“SIB”), including: (i) the draft amendment to the bylaws, specifying the articles and the text to be modified, and (ii) the Board of Directors’ Resolution approving the amendment.
Once the BCP grants authorization, the Supervised Entity must convene an Extraordinary General Shareholders’ Meeting (“Meeting”) within no more than 30 days to address the bylaw amendment in accordance with the approved terms.
If the Meeting approves the amendment, the minutes must be notarized and submitted, along with the authorization resolution, to Abogacía del Tesoro (The Corporate Surveillance Entity) for registration in the relevant records. Once the notarized deed is registered, an authenticated copy must be sent to the SIB for filing.
If the Meeting modifies or rejects the draft amendment approved by the BCP, the Supervised Entity must notify the BCP within 48 hours, thereby rendering the authorization ineffective.
If the Meeting approves the draft amendment with modifications, the session must be suspended in accordance with Article 1094 of the Civil Code, and the revised text must be immediately submitted to the SIB for evaluation of its feasibility and legality.
If the modifications are accepted, the case file will be forwarded to the BCP’s Board of Directors for a decision, after which the Meeting may proceed with the formal procedures.
Las Sociedades Anónimas (SA) y las Empresas por Acciones Simplificadas (EAS) deben celebrar asambleas ordinarias de accionistas para tratar el cierre del ejercicio anualmente, conforme a la normativa vigente. Cumplir con estos plazos es clave para evitar sanciones y garantizar la correcta gestión corporativa.
Fechas importantes a tener en cuenta:
Hasta el 30 de abril: aprobación de ejercicios cerrados al 31 de diciembre de cada año, destino de utilidades y elección de autoridades (dentro del cuarto mes del cierre del ejercicio).
Entre el 8 al 26 de junio: presentación de la declaración jurada informativa del Impuesto a los Dividendos y Utilidades (IDU), según la terminación del RUC, para las empresas que tengan cierre de ejercicio en diciembre de cada año.
Para las empresas con otros cierres de ejercicio:
Cierre en abril: DJI del IDU vence del 8 al 26 de octubre. Aplica a ingenios azucareros y cooperativas de industrialización de productos agropecuarios.
Cierre en junio: DJI del IDU vence del 8 al 26 de diciembre. Aplica a aseguradoras, reaseguradoras, cervecerías e industrias de gaseosas.
Hasta el 30 de junio: actualización de datos en registros administrativos de personas y estructuras jurídicas y beneficiarios finales.
Desde Vouga Abogados brindamos asesoramiento para que tu empresa cumpla con todas sus obligaciones legales de manera eficiente y sin complicaciones.
The recent enactment of Law No. 7452/2025 on Public-Private Partnerships (PPP) (“Law 7452”) marks a turning point in the regulatory framework for infrastructure investment in Paraguay. Law 7452 repeals the previous “PPP Law,” Law No. 5102/2013 (“Law 5102”), with the purpose of improving efficiency and transparency in the management of public-private partnership projects.
Key Developments introduced by Law 7452
Central Role of the Ministry of Economy and Finance (MEF)
Law 7452 centralizes functions previously distributed among several institutions (such as the Technical Planning Secretariat) within the MEF, seeking more agile management of evaluation processes for PPP awards, as well as uniformity and alignment with the country's fiscal policy.
Extension of Contractual Terms
The maximum term for PPP contracts is extended from 30 to 40 years, extensions included. This extended timeframe allows for investment recovery in large-scale projects.
Increased State Participation
State participation in PPP projects increases to up to 25% (previously limited to 10%), with the possibility of exceptional expansion if approved by the National Economic Team (NET) and the MEF. Allowing the percentage to exceed 25% would enable the State to assume additional commitments for repayment of projects without financial return, such as schools and other social infrastructure.
Increase of Limits on Firm and Contingent Payments
The limit for future quantified net firm and contingent payments increases from 2% to 4% of GDP, and the annual amount assumed rises from 0.4% to 0.8% of GDP. This facilitates investment in PPPs but also increases the risk of fiscal overcommitment, requiring rigorous oversight by the MEF and the NET to ensure financial sustainability.
Updates on Procurement and Energy Projects
The right of first refusal is introduced in tenders, allowing proponents to improve their offers within a margin of 3% to 10%. Additionally, the list of eligible sectors for PPPs is expanded to include non-hydraulic renewable energy generation.
Minimum Investment Thresholds
A minimum threshold of 12,500 minimum monthly salaries (approximately USD 4.5 million, at the February 2025 exchange rate) is established for projects to qualify under the PPP regime, although the MEF may reduce this in exceptional cases.
Streamlined Procedures
The minimum call period is extended from 60 to 120 days before the receipt of offers, providing participants with more time to prepare their proposals.
Award Criteria and Economic Regime
Section 26 establishes payment modalities and requires the inclusion of penalties and deductions for service level breaches, without affecting other compensation mechanisms (such as user collection rights or committed State contributions during construction or operation).
Contract Modifications and Compensation
If unilateral modification of the contract occurs, the contracting administration must rebalance the economic-financial equation, including associated financial costs. Compensation for unforeseen events (e.g., force majeure) is strengthened, stating that it will only apply if it materially alters the balance of the contract. Such compensation may extend for a maximum of 10 years, provided the original contract does not exceed 40 years.
Termination and Contract Control
A new cause for contract termination is introduced when contract suspension exceeds 60 days or, with an extension, 120 days. Creditors of the private participant are also granted the ability to take control in the event of a serious breach (step-in rights).
New Incompatibilities
Conviction for contractual breach with the State within the last five years is included as a cause for disqualification.
El Ministerio de Trabajo, Empleo y Seguridad Social (MTESS) emitió la Resolución N° 69/2025 (la “Resolución”) en enero de 2025, por la cual se establece el plazo de presentación de las planillas laborales del periodo 2024, en conformidad con el Artículo 29 del Anexo al Decreto N° 1989 de fecha 27 de junio de 2024.
Plazo de presentación
De acuerdo con la Resolución, la presentación de las planillas laborales correspondientes al ejercicio fiscal 2024 deberá realizarse entre el 1 de marzo y el 19 de mayo de 2025. La fecha límite de presentación variará según la terminación del número patronal, conforme al siguiente calendario:
Reporting Entities
La obligación de presentar las planillas laborales recae sobre todos los empleadores registrados en el Registro Obrero Patronal que hayan registrado movimientos de entrada y/o salida de trabajadores durante el ejercicio fiscal 2024. Quedan exceptuados aquellos empleadores que no hayan registrado trabajadores activos durante el periodo mencionado.
Modalidad de presentación
La presentación de las planillas laborales se realizará exclusivamente a través del Sistema Informático REOP, disponible en el portal web del MTESS.
4. Contenido de las planillas
Los empleadores deberán completar y cargar en el sistema REOP las siguientes planillas en formato Excel:
Planilla de empleados y obreros: Incluye datos personales y laborales de cada trabajador.
Planilla de sueldos y jornales: Contempla la información sobre salarios, bonificaciones, horas extras y beneficios.
Resumen general de personas ocupadas: Detalla la cantidad de empleados, obreros y supervisores, diferenciados por género.
Declaración jurada y sanciones
El contenido de las planillas laborales tendrá carácter de declaración jurada. Una vez presentadas, no podrán modificarse, salvo detección de inconsistencias por parte del MTESS.
La falta de presentación de las planillas laborales dentro del plazo establecido será sancionada conforme al Artículo 30 del Anexo al Decreto N° 1989/2024.
Además, los empleadores deberán actualizar sus datos como trámite previo a la presentación de las planillas.
Este contenido tiene únicamente fines informativos generales y no debe ser considerado como asesoría legal puntual. Si precisa asesoramiento específico no dude en contactarnos.
January 29, 2025 - The Government has enacted Law No. 7452/2025 - Modernization of the investment promotion regime in public infrastructure and the expansion and improvement of goods and services under state responsibility ("Law 7452"), which will govern Public-Private Partnership (PPP) projects in Paraguay.
Law 7452, which comes into effect today, abrogates Law 5102/2013, known as the "PPP Law," and establishes a renewed framework to encourage investment in public infrastructure and improve the provision of goods and services under State responsibility.
We hope that this legislation will significantly stimulate the use of the PPP modality as a key tool for the implementation of large public investment projects, enabling the development of strategic infrastructure for the country.
We look forward to its implementation and the opportunities that this regulation will provide for the modernization and improvement of the sector.
El Ministerio de Trabajo, Empleo y Seguridad Social (MTESS) emitió la Resolución N° 75/2025 (la “Resolución”) en enero de 2025, a través de la cual se reglamenta el procedimiento de aplicación y la forma de pago de las multas previstas en el Anexo del Decreto N° 1989/2024, de fecha 27 de junio de 2024.
La Resolución establece los lineamientos necesarios para regularizar las obligaciones laborales, incluyendo inscripciones patronales, comunicaciones laborales y presentación de planillas. Estas disposiciones, detalladas en el Decreto N° 1989/2024, abarcan comunicaciones de entrada y salida de trabajadores, permisos, vacaciones, sanciones, accidentes laborales, y otros aspectos administrativos.
Entre los principales puntos, la Resolución dispone:
Entrada en vigencia de multas: Las sanciones comenzarán a aplicarse desde el 1 de febrero de 2025. Las mismas se cuantificarán en jornales mínimos según el tipo de incumplimiento y su criterio de aplicación (por trabajador o por establecimiento).
Pago fraccionado: Se autoriza el fraccionamiento de multas, sujeto a un pago inicial del 20% del importe total. El plazo máximo para el pago dependerá del monto acumulado, oscilando entre 1 y 12 meses.
Topes en multas por trabajador: Se limita la aplicación de multas dentro del mismo concepto de incumplimiento a 10 jornales mínimos por mes.
Automatización del sistema: La Resolución encomienda la implementación de ajustes en las bases de datos del Sistema de Registro Obrero Patronal (REOP) para garantizar una administración eficiente de las multas y notificaciones.
Anulación de normativa previa: La Resolución deja sin efecto el Art. 2° del Anexo I de la Resolución MTESS N° 22/18 del 30 de enero de 2018, a partir de la implementación de las disposiciones actuales relativas al fraccionamiento de multas.
Cuadro de Multas y Criterios de Aplicación
Incumplimiento
Multa en jornales mínimos
Entrada en vigencia
Criterio de aplicación
Comunicación de entrada de trabajadores
1 – 3
01/02/2025
Por trabajador
Comunicación de vacaciones
1 – 3
01/02/2025
Por trabajador
Comunicación de sanciones disciplinarias
1 – 3
01/02/2025
Por trabajador
Comunicación de salida de trabajadores
1 – 3
01/02/2025
Por trabajador
Comunicación de preavisos
1 – 3
01/02/2025
Por trabajador
Comunicación de licencias y permisos
1 – 3
01/02/2025
Por trabajador
Comunicación de enfermedades profesionales
1 – 3
01/02/2025
Por trabajador
Comunicación de ausencias
1 – 3
01/02/2025
Por trabajador
Comunicación de accidentes laborales
1 – 3
01/02/2025
Por trabajador
Inscripción patronal (matriz y sucursales)
10 – 20
01/02/2025
Por establecimiento
Presentación de planillas laborales
10 – 20
01/05/2025
Por establecimiento
Este contenido tiene únicamente fines informativos generales y no debe ser considerado como asesoría legal puntual. Si precisa asesoramiento específico no dude en contactarnos.
The National Directorate of Tax Revenues (“DNIT”) clarified doubts regarding the income calculation for the Non-Taxed Amount (“NTA”) of the Personal Income Tax (“IRP”) in the category of Personal Services Income (“IRP-RSP").
Binding Consultation
July 2024
The DNIT issued its opinion regarding the taxation and form of documenting the sale of community property of spouses.
Binding Consultation
December 2023
The DNIT expressed its opinion on the recognition of the Value Added Tax (“VAT”) credit from the purchase of vehicles for individuals rendering personal services.
Binding Consultation
July 2024
The DNIT established its position regarding the tax treatment of income obtained by a non-profit association under a private contract for the provision of services.
Binding Consultation
December 2023
The DNIT expressed its opinion on VAT and the form of documenting the sale of tickets to soccer matches through intermediary agents or payment networks.
► Response to Binding Consultation – Clarification regarding the income computation of the NTA in the IRP-RSP
In view of the end of fiscal year 2024 and the upcoming filing of the IRP-RSP corresponding to it, we bring up a binding consultation in which the DNIT recalled the criteria to be taken into account for the computation of the annual taxable income of the IRP-RSP and for the determination of whether or not it exceeds the NTA established for an individual to be registered as a taxpayer of the IRP-RSP.
In this regard, an employee stated that he was erroneously included ex officio in the obligation 715 of the IRP-RSP, since the amount of his taxable income was a little more than ₲75,000,000, a figure that does not exceed the NTA of ₲80,000,000 of yearly taxed income for the IRP-RSP.
In this regard, the DNIT proceeded to calculate the consultant's income based on the documents attached by him, finding out that his gross annual income according to the payroll was ₲82,940,000, of which ₲7,464,602 corresponded to the worker's contribution of 9% of the salary to the Instituto de Previsión Social (“IPS”), leaving the worker with a net annual income of ₲75.475.398.
Based on this, the DNIT understood that the applicant did not exceed the NTA and that his ex officio registration in the IRP-RSP was made because his employer, at the time of reporting his salary for the control of pending registrations as IRP-RSP taxpayers, did not discriminate the mandatory withholding on his salary for IPS’ contribution, reporting as taxable income the amount of his gross salary, and not the net amount of it.
In this regard, it is important to remember that neither the workers' contributions to the IPS, nor the benefits that employers provide directly to medical services entities in favor of their employees must be considered for the calculation of the income taxed by the IRP-RSP that is received during the fiscal year. Income exempted from IRP-RSP (Christmas bonuses, severance payments, etc.) are not included for this purpose either.
In the case of IPS contributions, their exclusion in the computation of income taxed by the IRP-RSP is established in Article 63 of Law 6380/2019 (“Tax Law”). Regarding the exclusion of exempted income in such computation, this is clarified in Article 35 of General Resolution No. 69/2020.
► Response to Binding Consultation – Form of documenting the sale of community property of the spouses in the community of marital property
In response to a binding consultation issued in July 2024, the DNIT ruled on the form in which the disposal of community property of spouses should be documented. The taxpayer who submitted the consultation mentioned that he intends to sell a vehicle that is part of the community property, but it is under the name of his wife. In this regard, he raised the possibility of issuing the invoice himself, since his wife is not registered as a taxpayer.
Regarding the above, the DNIT stated that: “… it is not appropriate for the taxpayer to issue an invoice in the name of his spouse, since both are individually liable for their tax obligations”. In the case of marriages with community property (or any other property regime of the marriage that may generate a community of property) there is no contributory unit of the spouses as a whole, but rather each of them must be considered as a separate taxpayer, with his or her own income and independent tax obligations.
This statement is supported by Article 51 of the Tax Law, which mentions that, for income tax purposes, in the case of marriages with community property, each spouse must pay separate income tax on the total income from personal services, as well as income tax in the category of capital gains (IRP-RGC) on the assets and rights in respect of which they appear as owners, whether they are their own or community property.
Regarding VAT, the response was limited to mentioning, on the one hand, Article 82 of the Tax Law, which does not mention the community of property as a taxpayer. On the other hand, mention was also made of Article 92 of the Tax Law, which establishes that taxpayers who carry out taxable, exempt or non-taxable acts are obliged to issue and deliver invoices, duly stamped by the Tax Administration, for each sale and rendering of services they carry out.
► Response to a Binding Consultation – Recognition of the VAT credit from the purchase of vehicles for individuals providing personal services.
In a response to a binding consultation issued in December 2023, the DNIT expressed its opinion on the VAT credit from the purchase of vehicles that may be used by individuals providing personal services, and the frequency with which they may use this item in their tax settlements.
The taxpayer made the consultation because he acquired a vehicle on June 6, 2023, of which he used as tax credit 30% of the VAT included in the purchase invoice; and, subsequently, on September 10 of the same year, with less than 3 months difference, he purchased another vehicle.
In this regard, the DNIT pointed out that Article 88 of the Tax Law provides that VAT taxpayers, who are so for the rendering of personal services, may take 30% of the VAT credit associated with the purchase of vehicles, without establishing a specific limit as to the number of times this may be done, so that this item may be used as many times as necessary.
However, the DNIT also emphasized that the use of the VAT credit from the purchase of vehicles is conditioned to the fact that (i) the good in question is affected to the income of operations taxed by VAT, (ii) represents a real expenditure and (iii) the invoice that supports it identifies the purchaser of the good (with name and tax identification number) and complies with all legal and regulatory requirements.
Finally, the DNIT also took the opportunity to remind the consultant that the eventual disposal of vehicles, mobile phones and other personal property or equipment, in respect of which the VAT credit has been used as indicated above, will be subject to VAT at the corresponding rate, considering 30% of their disposal value as the taxable base.
► Response to a Binding Consultation – Tax treatment of income obtained by a non-profit association under a private contract for the provision of services.
In response to a binding consultation of July 2024, the DNIT issued its opinion regarding the tax treatment to be given to income obtained by a non-profit association under a private contract for the provision of services.
In this regard, the association stated that it entered into a service contract with a third party for the performance of sewing and garment manufacturing work, for which it receives remuneration. As for labor, this is provided by the association, which is also responsible for the workers' salaries.
On the subject, the DNIT concluded that such income is subject to both VAT and Corporate Income Tax (“IRE”). This conclusion is based mainly on Article 25, Paragraph 2, and Article 100, Paragraph 5, of the Tax Law, which limit the respective IRE and VAT exemptions for non-profit entities to income that is linked to the purpose of their creation.
In this case, the DNIT considered that both the services and the activity developed, as well as the income generated from received for them, derive from a commercial activity that is not directly related to the purposes of the entity, since they generate a profit that arises from the combination of capital and labor.
Therefore, although the entity may be included in the exemptions of the Tax Law for non-profit entities, the sewing and dressmaking services it proposes to perform are not directly related to the specific purposes for which it was created, and therefore the corresponding taxes on such services and their income, which are subject to IRE and VAT under Article 1, Paragraph 1, and Article 80, Paragraph 2, of the Tax Law, respectively, must be applied.
► Response to Binding Consultation – VAT and documentation of ticket sales to soccer matches through intermediaries or payment networks
In response to a binding consultation dated December 2023, the DNIT addressed the VAT and the form of documentation of tickets to soccer matches, organized by the soccer clubs that play the match and the Paraguayan Soccer Association (“APF”), that are sold by intermediary agents or payment networks.
About this matter, the DNIT referred to Article 2 of Decree 312/2018, which specifically regulates the taxation and documentation of the business of ticket sales to public shows through intermediary agents or payment networks.
Referring to the procedure provided therein, but adding to it the VAT exemption for the sale of tickets to sporting events organized by non-profit entities, provided for in Article 100, Paragraph 5, of the Tax Law, the DNIT concluded that the sales of tickets to soccer matches organized by the soccer clubs that play in them and the APF, which are made by intermediary agents or payment networks, must be documented as follows:
The intermediary agent or payment network shall issue the ticket for the sporting event to the purchaser using the stamp issued to said intermediary by the DNIT, stating thereon the sales price exempt from VAT.
The sports entity shall issue to the intermediary agent or payment network the invoice for the tickets sold, exempt from VAT.
The intermediary agent or payment network shall issue to the sports entity (organizer of the sporting event) an invoice for the commission accrued for its services, including VAT.
In this way, the DNIT reaffirms the documentary procedure provided for in the tax regulations in force since before the Tax Law, but adjusting them to the taxation of the transaction, as appropriate (in this case, VAT exemption for the sale of tickets to sporting events by non-profit sporting entities).
