Category: Uncategorized

Executive summary:

The Executive Branch enacted and published Law No. 6,984/2022 (the "Immigration Law"), establishing a new immigration regime in Paraguay effective as of October 19, 2022. This new law has special consequences for foreigners who wish to settle in the country (defined as immigrants in the new law) and who carry out remunerated activities in Paraguayan territory. Furthermore, the new law also has significant consequences for Paraguayan companies that contract with them since foreigners do not acquire tax residence in Paraguay until they obtain a permanent residence permit.

The tax residency of individuals in Paraguay is particularly relevant since the enactment of Law No. 6,380/2019 (the "Tax Law") since those who do not have it are subject to a higher tax burden through the tax withholdings (discounts) that Paraguayan individuals or entities are obliged to practice on the payments made to them. In addition, individuals without tax residence in the country should not be able to register as taxpayers before the Taxpayer Registry ("Registro Único del Contribuyente" or "RUC").

According to the Immigration Law, one of the new requirements to obtain the permanent residence permit is that whoever wishes to apply for it, must have previously received the temporary residence permit and exhausted its two-year term. If immigrants do not comply with this, they cannot access the permanent residence permit, which means that Paraguayan companies must withhold taxes from all payments made to them during that time. However, it is essential to mention that the Immigration Law has yet to be regulated, so it is expected that the regulation will clarify many points.

More information:

To analyze the tax impact of the new Immigration Law, it is essential to start with the fact that foreign individuals need a permanent residence permit to acquire tax residency in Paraguay.

• New requirement to obtain the permanent residence permit

According to the Immigration Law, there are two categories of admission of foreigners in the country, according to their intention of settling in the country: (a) transitory stay, and (b) resident. The first category applies to foreigners who do not intend to reside in Paraguay (tourists, transit passengers, among others), while the second applies to immigrants.

Within the category of admission as a resident, the new Immigration Law distinguishes four classes: (i) spontaneous or occasional residence; (ii) temporary residence; (iii) precarious residence, which applies to foreigners who are in the process of obtaining temporary residence; and (iv) permanent residence. Only the latter grants tax residency to foreigners, according to Article 2 of the Annex to Decree No. 3,181/2019, through which the Income Tax of Non-Residents ("INR") is regulated.

As of the Immigration Law, it was established that the immigrant could only access the permanent residence permit after first being in Paraguay with temporary residence for the entire term of this type of residence, which is of two years. However, the law needs to be more explicit about the need to comply with the entire period of two years of temporary residence or whether, on the contrary, it is possible to obtain the permanent residence permit by complying with a temporary residence of a shorter duration. In the latter case, it is necessary to clarify the minimum period for the temporary residence to allow applying for the permanent residence permit. It is expected that the regulations of the new Immigration Law will clarify this.

• Exceptions to the requirement to comply with the prior temporary residence to access permanent residence

The Immigration Law provides for two situations in which a foreigner may have direct access to a permanent residence permit without the need to have previously complied with the term of temporary residence:

1. Investors or capitalists with investments in Paraguay who can prove reliably to have made investments in the country, as established by the Immigration Law, its regulations, and other applicable laws.
2. The following foreign relatives of a repatriated Paraguayan national: spouse, children, and grandchildren (up to 18 years of age). In addition, the spouses of the child of the repatriated Paraguayan national are also eligible for this benefit.

• Taxes withheld from non-residents

As long as foreign individuals do not acquire a permanent residence permit (evidenced by the respective card), they are considered non-residents for tax purposes. Therefore, Paraguayan companies that make payments to them or make funds available to them for the rendering of services or sale of goods in Paraguay must withhold INR[1] and Value Added Tax ("VAT")[2]from the payments. In addition, Paraguayan companies that distribute profits, dividends or yields, must withhold the Tax on Dividends and Profits ("IDU”) applying a higher tax rate (15%) than the tax rate that corresponds to residents (8%).

The permanent residence permit is also necessary for the foreign individuals to register as a taxpayer in the RUC and thus liquidate their taxes, according to General Resolution No. 79/2021 issued by the Undersecretariat of State for Taxation (the “Tax Authority” or "SET"). Furthermore, the temporary residence permit cannot be used for registration before the RUC; only the permanent residence permit and the registration with the proof of refugee application serve this purpose.

It should be noted that the Migration Law also affects Paraguayan companies that contract with immigrants without tax residence in Paraguay since, as they are obliged to withhold INR and VAT, they are jointly and severally liable for these taxes. This means that the SET can claim these taxes from Paraguayan companies that do not comply with their obligation to withhold taxes on payments made to foreign individuals without tax residence.

• Taxes applicable upon obtaining the permanent residence permit.

The immigrants are considered a resident for tax purposes from the moment they acquire the permanent residence permit in Paraguay, which is proved with the respective card. This implies that the Paraguayan companies that receive their services and pay them in return are no longer obliged to withhold INR or VAT[3] when foreigners acquire a permanent residence permit.

Thus, from the moment foreigners acquires tax residence in Paraguay by obtaining the permanent residence, they are the only ones who are obliged to comply with their tax obligations, so they must register as taxpayers with the SET and comply with their tax obligations on their initiative. Moreover, depending on the characteristics of their activity and the income he obtains from it, they may or may not be obliged to register as a VAT, Personal Income Tax ("IRP"), and/or Corporate Income Tax ("IRE") taxpayers.

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[1] The INR establishes a general rate of 15% that is applied on the net income, which is established in accordance with the Tax Law. For the rendering of personal services, the effective INR rate is 10.5% on the amounts paid or made available to the non-resident.

[2] VAT applies a general rate of 10% on the sale of goods and the rendering of services performed independently.

[3] It could happen in cases of personal services that VAT should not be withheld long before obtaining tax residence if the immigrant without permanent residence is registered as a dependent worker before the Social Security Institute. Based on this registration, these services are characterized as provided in a relationship of dependency. Therefore, there is an assumption of non-taxability of VAT on the payments made as remuneration for such dependent work.

Con el fin de seguir apoyando a las empresas paraguayas que buscan generar un triple impacto (social, ambiental y económico) en nuestra sociedad. A través de su departamento especializado Vouga Venture Capital Advisors (Vouga VCA), Vouga Abogados ha firmado en mayo una alianza con Sistema B Paraguay, representante local del Movimiento B, con el objetivo de que las Empresas B nacionales puedan acceder a ciertos servicios (personalizados de acuerdo con sus necesidades) que son ofrecidos por
el estudio. 

En complemento a esta alianza, Rodolfo G. Vouga, Georg Birbaumer y Cecilia Vera, participaron como invitados de un webinar organizado por Sistema B, para explicar en detalle a los participantes los beneficios y servicios a los que podrán acceder a través de esta unión. 

Desde Vouga Abogados estamos orgullosos de poder contribuir al crecimiento y consolidación de la Comunidad de Empresas B en Paraguay. 

Para mayor información sobre la alianza, contactar con Vouga VCA (vca@vouga.com.py) Georg Birbaumer (gbirbaumer@vouga.com.py) o Cecilia Vera (cvera@vouga.com.py).

The Paraguayan Government announces launch of infrastructure project tenders for more than USD 1 billion to be executed under PPP and Law 5074 regimes in 2022. «Alianza Público Privada (APP)» (Ley 5102/13) y «Llave en Mano» (Ley 5074/13).

The National Economic Team (Equipo Económico Nacional or “EEN”) announced its plans to launch 6 projects beginning mid-2022 comprising:

1. Improvement and duplication of Route PY01 in approximately 108 km (estimated at USD 180 million, to be financed under the PPP law)
2. Improvement, duplication and operation of Route PY06 in approximately 60 km (estimated at USD 100 million, to be financed under the PPP law)
3. Light Train (tren de cercanías) connecting the cities of Asuncion and Ypacaraí (estimated at USD 320 million, to be financed under the PPP law)
4. Paraná-Paraguay Waterway (Hidrovía Paraná-Paraguay) for the opening and dredging of the Paraguay river on sovereign tranche (estimated at USD 110 million, to be financed under the PPP law)
5. A Ferry system for the transport of passengers from the capital to neighboring cities (estimated at USD 83 million, to be financed under the PPP law)
6. Improvement of the national electricity network (estimated at USD 300 million, to be financed under turnkey law 5074 and with sovereign guarantee according to law 6324/2019).

The projects for the improvement and duplication of Route PY01 (#1) and the improvement of the national electricity network (#6) are at a more advanced phase and tenders are expected to be launched during the first half of 2022. The projects for the improvement, duplication and operation of Route PY06 (#2), the Light Train (#3) and the Paraná-Paraguay Waterway (#4) are expected to be launched during the second half of 2022.

The EEN and Ministry of Finance are still reviewing the Ferry project   (#5), and expected tender date will be disclosed at a later date.

For more information please contact Cecilia Vera (cvera@vouga.com.py) and/or Manuel Acevedo (macevedo@vouga.com.py) 

Executive Summaro

Standard	Date	Content
Decree No. 8.047	October 21, 2022	Until the end of the year, the Selective Consumption Tax ("ISC" per its Spanish acronym) rates for cell phones and other electronic equipment are reduced by half
Decree No. 8.048	October 21, 2022	Until the end of the year the taxable base of the Value Added Tax ("VAT") for the importation of goods under the Tourism Regime is gradually reduced.
Decree No. 8.154	October 31, 2022	Extends until November 30, 2022, the validity of the special ISC taxable bases for certain oil derived fuels.
General Resolution No. 121	October 06, 2022	The Undersecretariat of State for Taxation ("SET") approved the second version of form No. 516 to determine Personal Income Tax under the category of Income and Capital Gains ("IRP-RGC"), applicable as from fiscal year 2022
General Resolution No. 105	December 17, 2021 (Reminder)	The SET established the schedule of due dates for several groups of taxpayers to compulsorily adhere to the Integrated National Electronic Invoicing System ("SIFEN") - Reminder for Group 3 and following.

More information:

►Decree No. 8,047/2022 - ISC rates for cell phones and certain electronic products are reduced by half until the end of the year.

Through Decree No. 8,047/2022, the Executive Branch reduced by half the ISC rates on certain goods taxed by such tax. The effective date of this reduction is from October 26 to December 31, 2022, according to the publication of the decree in Official Gazette No. 207, dated October 25, 2022.

The goods affected by this ISC reduction are the electronic products indicated below, whose rates are normally 1% but which, during the effectiveness of this modification, are reduced to the following percentages:

Product	Taxable Base
Automatic data-processing machines and units thereof; magnetic or optical readers, copying machines, hectographic machines, mimeographs, address printing machines, electrical machines, apparatus and equipment and parts thereof; sound recorders and reproducers, television reception apparatus, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors	0,5%
Cellular telephony devices and portable terminals	0,5%

A partir del 01 de enero de 2023, se aplican nuevamente las tasas del 1% del ISC correspondientes a estos productos, establecidas en el Decreto N° 3.109/2022

► Decree No. 8,048/2022 - The VAT taxable base for importing goods under the tourism regime is gradually reduced until the end of the year.

Intending to encourage border trade, the Executive Branch temporarily modified the VAT taxable base applicable to goods under the tourism regime, cited in the annex to Decree No. 1,931/2019.

As the end of 2022 approaches, the VAT taxable base will be reduced monthly by one-third (1/3). Thus, when importing goods under this regime, the following taxable bases will apply:

Period	Taxable Base	10% VAT effective tax rate
From November 1 to 30, 2022	10%	1%
From December 1 to 31, 2022	5%	0,5%

Subsequently, as from January 01, 2023, the taxable base of 15% will be applied again for the importation of goods under the Tourism Regime, as ordered by Article 4 of Decree No. 1,931/2019.

► Decree No. 8,154/2022 - Extension until November 30, 2022, of the special ISC taxable bases for certain petroleum fuels.

Through Decree No. 6,620/2022, the Executive Branch modified, on a transitory basis, the ISC taxable bases for the importation and commercialization of the following oil-derived fuels:

Product	Taxable Base
1) Gas Oil/Diesel Type III	G. 2.388,9 per liter
2) Virgin Naphtha	G. 3.045,6 per liter
3) Naphtha RON	G. 6.033,3 per liter

Originally these tax bases were to be in force only during February 2022, but then their validity was extended monthly at the rate of one decree per month. Decree No. 8,154/2022 is the last of these extensions to date, extending the validity of these tax bases until November 30, 2022.

► General Resolution No. 121/2022 - Modifying the form to determine the IRP-RGC to be used to liquidate and pay the 2022 tax year.

The SET issued General Resolution No. 121/2022 (the "RG") on October 6, 2022. Through this RG, the use of the second version of Form No. 516 to determine the IRP-RGC was approved.

It is important to clarify that this version of form No. 516 will apply for the liquidation and payment of the 2022 tax year and will be available in the Marangatú Tax Management System as of January 2023.

The IRP-RGC is a tax obligation determined under code 716 and settled with form N° 516 annually unless any of the events in which this tax must be withheld have occurred.

The differences found between the first and the second version of form 516 are mainly the following:

• Items "d" and "e" of Item 1 of the first version were eliminated due to Decree No. 7,047/2022, since before this decree, the IRP-RGC for vehicles had to be settled on its cost plus 30% of the sale price exceeding such cost, in the cases in which it had been deducted from the Personal Income Tax under the category of income for personal services.

• The cases in which the taxpayer himself collects the installments of the installment sale of a real estate property, without the intervention of the notary public as a withholding agent of the IRP-RGC in this operation, were added. Now it is possible to declare this type of transaction in items "d," "e," and "f" of Item 1.

• The item to declare the income obtained from lottery and gambling prizes has been eliminated in Item 4 due to the withholding provided for in Decree No. 4,661/2020. The items for dividends not subject to the Tax on Dividends and Profits and income obtained by taxpayers through Transparent Legal Structures, due to the withholdings provided for in General Resolution No. 100/2021, were also eliminated.

► General Resolution No. 105/2021 - Mandatory schedule was established for several groups of taxpayers to adhere to SIFEN - Reminder for Group 3 and following.

All taxpayers, especially those in Group 3 of the SIFEN, are reminded that the SET issued General Resolution No. 105/2021 (the "RG") on December 17, 2021. Through this RG, the mandatory calendar for several groups of taxpayers to adhere to the SIFEN was established, providing for ten groups with nine different due dates, with a difference of one quarter between the dates foreseen for one group and another, except for groups 1 to 3, according to the following calendar.

Groups	Date from which they are obliged
1 – “Pilot plan”	July 01, 2022
2 – “Voluntary adherence”	July 01, 2022
3 – “Compulsory phase”	January 02, 2023
4 – “Compulsory phase”	April 03, 2023
5 – “Compulsory phase”	July 03, 2023
6 – “Compulsory phase”	October 02, 2023
7 – “Compulsory phase”	January 02, 2024
8 – “Compulsory phase”	April 01, 2024
9 – “Compulsory phase”	July 01, 2024
10 – “Compulsory phase”	October 01, 2024

Obligated taxpayers from groups 3 to 10 may start issuing electronically before the established date in case they wish to do so gradually. However, once the compulsion date arrives, they must exclusively issue all their documents electronically since the authorization and stamping of their pre-printed or self-printed documents, granted by the SET, will cease to be valid, except for the one related to virtual withholding vouchers.

Taxpayers should take into account that they will bear the cost of the development and implementation of an electronic invoicing system, which often involves a considerable implementation time, as acknowledged by the SET in article 4 of the RG when it grants a period of up to 12 months of adaptation to those who wish to become voluntary electronic billers.

Therefore, it is extremely important to be aware of whether you or your company is covered by the mandatory SIFEN, because, if you are and you do not take the appropriate measures in time, you may no longer be able to operate normally. If you want to know if you or your organization are affected by this RG, you can consult the complete list of taxpayers in the complete list of taxpayers in the following search engine . For further details or better advice, don't hesitate to get in touch with our tax professionals.

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Executive summary:

The Executive Branch issued Decree No. 8,175/2022 (the "Decree") on November 7, 2022, whereby the list of purchases of goods and services that generate a deductible tax credit for the determination of Value Added Tax ("VAT") was expanded for individuals who provide personal services independently.

The Decree allows using as a tax credit 30% of the VAT included in invoices for the purchase of food, as well as 50% of the VAT included in invoices for the lease of real estate and the provision of basic services, used jointly for the rendering of the taxable service (office, among others) and personal use (housing, among others).

Other concepts that give rise to using the VAT tax credit are added, clarified, or limited. The Decree is effective as of November 9, 2022, since the Executive Branch published it in Official Gazette No. 217, dated November 8, 2022. Therefore, only from that moment may taxpayers apply its provisions in VAT liquidations.

More information:

Through the Decree, the Executive Branch amended Article 19 of Decree No. 3,107/2019, which regulated VAT. Specifically, the Decree expanded the concepts that allow individuals who provide personal services taxed by this tax to use as a tax credit the VAT borne on purchasing goods and services directly or indistinctly affected to operations taxed by the tax.

This extension in the list of goods and services susceptible to generating VAT tax credit arose as a reaction of the Executive Branch to the current legislative dispute between the Chambers of Deputies and Senators (Legislative File D-2164401) on the extension of the deductibility of the VAT tax credit of personal service providers.

In this respect, the Chamber of Deputies sought to allow the use of 100% of the VAT on practically all purchases as a tax credit. In contrast, the Chamber of Senators sought to establish the same limitations of the Decree. Finally, a few days ago, the version of the Chamber of Deputies prevailed, pending to be sent to the Executive Power, which had already advanced its decision to veto this law.

Thus, the Executive Branch has transcribed in the Decree the text of the legislative amendment bill of the Senate Chamber, which it expects to prevail its veto and thus settle this discussion.

• New deductible items

According to the Decree, the VAT taxpayer may now use as a tax credit in its VAT liquidations:

(i) 30% of the input VAT tax credit on purchasing food made in the taxpayer's name, including non-alcoholic beverages.

(ii) 50% of the input VAT tax credit for the office lease if the taxpayer also uses the leased property for his private use. However, 100% of the tax credit may be used if the property is used exclusively for office purposes.

(iii) 50% of the input VAT tax credit for electricity supply services, water supply, sewage, waste collection, or telecommunication services, partially used for the provision of the service taxed by VAT and for the taxpayer's private use.

It is important to note that taxpayers may use the VAT tax credit for these concepts only from the entry into force of the Decree, i.e., from November 9, 2022, and not before.

• Clarifications on the deduction of other concepts

The Decree also provides more details on the use of the input VAT tax credit on some concepts already previously contemplated while including new concepts and establishing certain limits, as follows:

(i) When the taxpayer contracts prepaid medicine and the coverage includes other persons, the taxpayer may use the VAT tax credit in the proportion corresponding to the same. However, it is not clear whether this proportion is defined according to the number of affiliates or by the amount paid by each one.

(ii) The use of VAT paid on the purchase of servers and computer and telecommunications equipment, including their maintenance, is added.

(iii) It also includes as a tax credit the VAT paid for the hiring of advertising and marketing services.

Finally, the Decree also mentions the possibility of the taxpayer deducting up to 30% of the input VAT tax credit for the purchase of motor vehicles, which is the limit established in Article 88 of Law No. 6,380/2019; at the same time, it clarifies that the use of the input VAT tax credit for the purchase of motor vehicles, which is the limit established in Article 88 of Law No. 6,380/2019; at the same time it clarifies that the use of the input VAT tax credit for the

Executive summary:

Standard	Content	Date
Decree N° 7,806	The term of the special Selective Consumption Tax ("ISC" per its Spanish acronym) regime for the importation of certain petroleum fuels is extended until October 31, 2022.	September 14, 2022
Decree N° 7.807	The ISC taxable base for the import of Type I Diesel/Oil Gas was modified to G. 5,546 per liter, until September 30, 2022.	September 14, 2022
General Resolution N° 119	The Undersecretariat of State for Taxation ("SET") regulates the form of presentation of the application for tax exemption of sports equipment, apparatus, articles and implements to be used in the framework of the XII South American Games Asunción 2022.	September 7, 2022
General Resolution N° 120	SET updates the list of taxpayers subject to the jurisdiction of the General Directorate of Large Taxpayers and the General Directorate of Collection and Regional Offices	September 8, 2022

More information:

Decree No. 7806/2022 - Extension of the special ISC regime for the importation of certain oil-derived fuels.

By means of Decree No. 6620/2022, t he Exe cutive Branch fixed, on a transitory basis, the ISC taxable bases for the importation and commercialization of the following oil-derived fuels:

Product	Taxable Base
1) Gas Oil/Diesel Type III	G. 2.388,9 per liter
2) Virgin Naphtha	G. 3.045,6 per liter
3) Naphtha RON	G. 6.033,3 per liter

Originally these tax bases were to be in force only during February 2 022, but then their validity was extended on a monthly basis, at the rate of one decree per month. In this context, Decree No. 7806/2022 is the last of these extensions to date, extending until October 31, 2022, the validity of s uch t ax b ases.

Decree No. 7807/2022 - Temporary modification of the ISC taxable base for the importation and commercialization of Type I Diesel/Oil Gas.

The Executive Power modified the ISC taxable base applicable to the importation and commercialization of Gas Oíl/Diésel Type I , which w as es tablished at G. 5,546 per liter. T his ISC regime was effective until September 30, 2022.

General Resolution No. 119/2022 - The form of presentation of the application for tax exemption on the importation of goods to be used in the framework of the XII South American Games Asunción 2022 is regulated.

By means of this General Resolution, the Undersecretariat of State for Taxation (SET) regulated the filing of the application f or VA T e xemption for th e importation of goods to be used in the XII South American Games to be held in Asunción, which must be made through the profile of the Taxpayer Sports Entity in the Marangatú Tax Management System, using its confidential access password.

In order to make the request, the Taxpaying Sports Entity must be up to date with the filing of its tax returns, as well as the pa yment of its tax obligations. The documents indicated in the General Resolution No. 119/2022 must be attached to the application.

The SET has two working days a fter receipt of the request to formally analyze the presentation, in order to process or reject it. If the SET rejects the request, the taxpayer may file it again without limitation. From the formal admission o f the request, the SET has twenty working days to deny or approve it by means of the respective resolution.

General Resolution No. 120/2022 - The list of taxpayers subject to the jurisdiction of the General Directorate of Large Taxpayers and the General Directorate of Collection and Regional Offices is updated.

The SET up dated the list o f taxpayers under the jurisdiction of the General Directorate of Large Taxpayers, and the General Directorate of Collection and Regional Offices

As from October 1, 2022, the taxpayers indicated in the lists of Annex I of the General Resolution are assigned to the category of "Large Taxpayers" and, therefore, subject to the competence of the Directorate under that name.

As from the same date, the taxpayers listed in Annex II of the General Resolution are included in the category of "Medium Taxpayers" and, therefore, under the competence of the General Directorate of Collection and Regional Offices. [1].

Taxpayers whose Single Taxpayer Registry (" RUC") number does not appear in any of the annexes of the General Resolution, remain in the category in which they are currently, with no change in the competence of the General Directorate of the SE T that administers them

If you wish to know if you or your organization are affected by this Resolution, you can consult the complete list of taxpayers in the following link: complete list of taxpayers in the following search engine.

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[1] Annexes I and II of General Resolution No. 120/2022 can be found at the following link: https://www.set.gov.py/portal/PARAGUAY-SET/detail?folder-id=repository:collaboration:/sites/PARAGUAY-SET/categories/SET/Normativas/resoluciones/2022&content-id=/repository/collaboration/sites/PARAGUAY-SET/documents/2022/normativas/resoluciones/Resolucion%20General%20N%C2%BA120-22%20Anexo.xlsx

El pasado 10 de agosto de 2022, la Dirección Nacional de Propiedad Intelectual (DINAPI), emitió la Resolución 324/2022 (“Resolución”), por la cual se dispone la entrada en vigor del ¨II Programa de Procedimiento Acelerado de Patentes (PPH)¨ y se aprueba la guía para presentar la solicitud de participación al PPH, de acuerdo a lo convenido con las demás oficinas que integran el Sistema de Cooperación en Propiedad Intelectual Prosur-Prosul, del que forman parte, entre otros, la Oficina de Patentes de Argentina (INPI), de BRASIL (INPI), de Chile (INAPI), Colombia (SIC).

Es importante mencionar que el PPH tiene como base el principio Mottainai, según el cual se permite que, cuando la Oficina de Examen Anterior (OEA) haya evaluado la patentabilidad de una solicitud de patente de invención, la Oficina de Examen Posterior (OEP) garantizará al solicitante poder contar con el beneficio de un examen acelerado de la solicitud de la que se trate. Este beneficio será otorgado siempre y cuando se cumplan los requisitos establecidos en la Resolución y el PPH.

La entrada en vigor del PPH constituye un hito importante en el desarrollo del sistema de patentes paraguayo ya que, de esta manera, los solicitantes de patentes en Paraguay que ya cuenten con examen de patentabilidad de una OEA podrán beneficiarse de una tramitación acelerada de su expediente y tendrán la posibilidad de obtener en un plazo reducido la patente de invención. Esto es sumamente relevante si tenemos en cuenta el retraso acumulado que sistemáticamente tienen los expedientes de patentes en la DINAPI.

El PPH tendrá una extensión de cinco (5) años.

Para conocer el alcance de la Resolución, haz click en el siguiente enlace:

https://www.dinapi.gov.py/portal/v3/assets/archivos-pdf/Guia-Anexo-Procedimiento-PPH-072022-.pdf

Para más información acerca de la Resolución y otros temas relacionados a Patentes y Propiedad Intelectual, por favor contactar con Laura Lezcano (llezxano@vouga.com.py), Manuel Acevedo (macevedo@vouga.com.py) Grecia Florentín (gflorentin@vouga.com.py) y Stephanie Medina (smedina@vouga.com.py)

El prestigioso directorio Inglés “International Financial Law Review” (IFLR1000 – Euromoney), especializado en Derecho Financiero y Corporativo publicó la edición 2022 del ranking IFLR1000 de Paraguay, en el cual VOUGA ABOGADOS se destaca, una vez más, como firma TIER 1 en el área de “Financial and Corporate” [(Financiero y Corporativo)] y Active en el área de “Project Development” [(Desarrollo de Proyectos)]. De este modo, VOUGA ABOGADOS se posiciona una vez más como uno de los tres únicos estudios jurídicos paraguayos rankeados en las más altas categorías en todas áreas de análisis de nuestro mercado.

Además, destacamos que nuestra Firma es la Firma paraguaya con el mayor número de rankings individuales de profesionales en éste directorio, con un total de 8 abogados rankeados. Los Socios Rodolfo Vouga Müller, Perla Alderete, Cynthia Fatecha, Rodolfo Guillermo Vouga y Carlos Vouga, y los Asociados Georg Birbaumer, Walter David Vera y Andrés Vera han sido individualmente reconocidos en sus respectivas áreas de especialización.    

Publicados por primera vez en 1990, los rankings de The IFLR1000 incorporan una clasificación de abogados y estudios jurídicos categorizados por área de práctica y jurisdicción —que incluyen revisiones del desempeño de las firmas, fortalezas, comentarios de clientes y colegas y ejemplos de sus trabajos— y una base de datos de transacciones en línea, además de noticias y análisis sobre el mercado legal.

De manera muy especial queremos agradecer a nuestros clientes por haber depositado su confianza en nuestra Firma en estos tiempos tan excepcionales y a nuestro equipo de profesionales por su compromiso y ética de trabajo. Sin ustedes éste nuevo éxito no hubiera sido posible.

Para más información sobre el ranking, haga click en el siguiente enlace: 

https://www.iflr1000.com/Jurisdiction/Paraguay/Rankings/98#rankings

El pasado 18 de julio de 2022, el Poder Ejecutivo promulgó la Ley N° 6919/2022 (“Ley 6919”) que deroga la Ley Nº 6355/2019 (“Ley 6355”). Esta última había extendido la obligación de presentación de declaraciones juradas de bienes y rentas (“Declaraciones Juradas”) de los funcionarios y empleados públicos, a los accionistas, directores, socios gerentes o similares (“Accionistas y Directores”) de empresas y entidades que sean contratistas o concesionarias del Estado, así como toda persona o jurídica que, de algún modo, contrate, preste un servicio o realice una obra para el Estado.

Con la entrada en vigor de Ley 6919 los Accionistas y Directores de las empresas que pretendan participar de procesos licitatorios para contratar con el Estado ya no estarán sujetos a la obligación de presentar las Declaraciones Juradas. Ello trae aparejado una reducción sustancial de los costos y de los trámites burocráticos a los que estas empresas estaban sometidas cuando aún estaba en vigor la Ley 6355.

Para más información acerca de las novedades introducidas por la Ley 6919, por favor, póngase en contacto con Mirtha Dos Santos (mdsantos@vouga.com.py) o con Sebastián Silva (ssilva@vouga.com.py) 

En los últimos años y debido en gran medida a la declaración de pandemia por Covid-19 que afectó a todo el mundo desde principios del año 2020, el desarrollo e implementación de las nuevas tecnologías para la comunicación e información en el ámbito laboral se han acelerado exponencialmente.

Estas nuevas herramientas han permitido mantener miles de puestos de trabajo y garantizar el cumplimiento de compromisos y obligaciones por parte de las empresas que, de otra manera, no podrían haberse llevado a cabo durante los meses de encierro. Han representado una herramienta valiosísima en varios aspectos tanto para las empresas como para sus colaboradores. No obstante, plantean también algunos problemas que resulta importante analizar y observar, como son los relacionados al tiempo de trabajo efectivo.
 
El establecimiento de las jornadas de trabajo han sido producto de históricas reivindicaciones de los trabajadores y constituyen hasta hoy una de las conquistas más valiosas obtenidas a través de los años. El ser humano se había dado cuenta durante su desarrollo y evolución que, ante el aumento de labores por cuenta ajena y nuevos métodos de producción y fabricación, se hacía necesario limitar el tiempo de trabajo a fin de establecer un ordenamiento laboral para no menoscabar otros derechos fundamentales de las personas.
 
La regulación de las jornadas de trabajo contribuyó así significativamente a resolver problemas relacionados con el equilibrio entre la vida laboral y personal, preservar la salud, el bienestar y la seguridad de los trabajadores.

La duración de las jornadas de trabajo desde su establecimiento formal luego de la Primera Guerra Mundial con la firma del Tratado de Versalles que estableció jornadas de 8 horas al día o 48 horas semanales, y unos meses después con la firma del denominado “Convenio Sobre las Horas de Trabajo -industria- de 1.919” de la Organización Internacional del Trabajo (OIT) que estableció el límite de ocho horas diarias o cuarenta y ocho horas semanales -6 días laborales a la semana para las industrias-, se fueron  adoptando en todos los países y se han mantenido más o menos invariables hasta nuestros días.

En Paraguay el Código de Trabajo[1] establece como duración de la jornada ordinaria una jornada que no puede exceder de 8 horas diarias y 48 horas semanales cuando el trabajo es diurno, ni de 7 horas diarias o 42 horas semanales cuando el trabajo es nocturno. La jornada mixta (que abarca periodos de tiempo comprendido entre la jornada diurna y nocturna) no puede tener una duración superior a 7,5 horas diarias, o 45 horas semanales. Es potestad del empleador distribuir las jornadas de trabajo y organizar los horarios, respetando 10 (diez) horas de descanso entre jornadas.
 
Transcurrido el período de duración de la jornada normal de trabajo (nocturnas, diurnas y/o mixtas) el empleador está obligado a abonar al trabajador en concepto de horas extras. El trabajo en horas extras no puede exceder de 3 horas diarias, ni sobrepasar el total de 9 horas semanales.

Los trabajos que por su naturaleza pongan en peligro la salud o la vida de los trabajadores no pueden exceder de 6 horas diarias, o 36 horas semanales. Todo trabajador tiene derecho a 1 (un) día de descanso semanal que normalmente deb ser en domingo. La irrupción de las nuevas tecnologías y la globalización han traído consigo, por un lado, grandes ventajas, pero por el otro, algunos problemas por ej. relacionados a la desconexión laboral o desconexión digital.
 
Es una realidad que debe administrarse considerando el gran avance de la tecnología, estamos permanentemente conectados e intercomunicados, informados de lo que ocurre en cualquier lugar del planeta prácticamente en tiempo real. Más que nunca la regulación del tiempo de trabajo y el tiempo de descanso cobra una importancia trascendental, y vuelve a convertirse en centro del debate como lo fue hace muchos años, antes del establecimiento de las jornadas de trabajo.

La legislación paraguaya ha recogido esta preocupación en la “Ley sobre el Teletrabajo”[2], en razón precisamente de la facultad que se otorga a las partes -trabajadores y empleadores- para pactar una distribución flexible de la jornada laboral, condicionando la flexibilidad al respeto de los límites de la carga horaria diaria y semanal establecida por el Código de Trabajo vigente[3].  

Uno de los puntos más significativos de la Ley es precisamente el reconocimiento del “derecho a la desconexión del trabajador”, estableciendo que el trabajador tiene derecho a la desconexión por lo menos 12 (doce) horas continuas diarias, no estando obligado durante este tiempo a responder comunicaciones, órdenes u otros requerimientos, así como tampoco está obligado a hacerlo en días de descanso, permisos o feriados. La vida privada del trabajador, sus tiempos de descanso y reposo de la familia deben ser respetados por el empleador.

Si bien la normativa sobre desconexión laboral está vigente, en la práctica su cumplimiento dista mucho de ser efectivo a la fecha.

Las nuevas tecnologías no se detienen, nuevos equipos, nuevas actualizaciones, traen nuevas formas y maneras en el ámbito laboral, podemos trabajar prácticamente desde cualquier lugar y en cualquier tiempo.

Si bien la presión, la inmediatez y la urgencia son factores comunes a este tiempo de digitalización y automatización, es importante no perder de vista que para garantizar calidad de vida y equilibrio entre vida laboral y vida personal se requerirá siempre de un tiempo de trabajo y un tiempo de descanso, de una organización y ordenación que permita que el ser humano pueda desarrollarse en todos los ámbitos de su vida.

[1] Ley 213/93 modificado por ley 496/95.’
[2] Ley N° 6738/21.-
[3] Ley 213/93 modificado por ley 496/95.