{"id":6221,"date":"2019-04-17T13:02:00","date_gmt":"2019-04-17T17:02:00","guid":{"rendered":"https:\/\/www.vouga.com.py\/?p=6221"},"modified":"2024-12-02T13:02:57","modified_gmt":"2024-12-02T17:02:57","slug":"resolucion-de-la-set-unifica-regulacion-sobre-incumplimiento-de-obligaciones-formales-y-sus-sanciones","status":"publish","type":"post","link":"https:\/\/www.vouga.com.py\/en\/resolucion-de-la-set-unifica-regulacion-sobre-incumplimiento-de-obligaciones-formales-y-sus-sanciones\/","title":{"rendered":"Tax Office issues consolidated regulation on breaches of formal duties and their sanctions"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Last April 5, General Resolution No. 13\/2019 of the Undersecretariat of State for Taxation (SET) brought together in a single regulatory body the situations that lead to non-compliance with formal obligations and their consequent pecuniary sanctions, in relation to the contravention established in Article 176 of Law No. 125\/1991.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The corresponding annex establishes the amount of the fine applicable to each contravention. It groups them in the following sections:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Non-compliance with formal obligations related to the Single Taxpayer Registry (RUC);<\/li>\n\n\n\n<li>Non-compliance with formal obligations related to the issuance and issuance of sales receipts and other stamped documents;<\/li>\n\n\n\n<li>Non-compliance with formal obligations related to the duties of printing companies;<\/li>\n\n\n\n<li>Non-compliance with formal obligations related to the filing of affidavits and informative tax returns;<\/li>\n\n\n\n<li>Failure to comply with formal reporting obligations; and<\/li>\n\n\n\n<li>Failure to comply with formal obligations related to other duties.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The resolution also provides that until June 30 of this year, the late submission of financial statements will be subject to a fine of ? 50,000. After this date, the fine provided for in the annex to this resolution (? 400,000) will be applied.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For more information regarding formal tax obligations and penalties, please contact Andr\u00e9s Vera. <a href=\"mailto:avera@vouga.com.py\">avera@vouga.com.py<\/a> and Rodolfo G. Vouga <a href=\"mailto:rgvouga@vouga.com.py\">rgvouga@vouga.com.py<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>El pasado 5 de abril, la Resoluci\u00f3n General N\u00b0 13\/2019 de la Subsecretar\u00eda de Estado de Tributaci\u00f3n (SET) reuni\u00f3 en un solo cuerpo normativo las situaciones que conllevan al incumplimiento de las obligaciones formales y sus consecuentes sanciones pecuniarias, en relaci\u00f3n con la contravenci\u00f3n establecida en el art\u00edculo 176 de la Ley N\u00b0 125\/1991. El [&hellip;]<\/p>","protected":false},"author":1,"featured_media":5948,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"iawp_total_views":16,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6221","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Resoluci\u00f3n de la SET unifica regulaci\u00f3n sobre incumplimiento de obligaciones formales y sus sanciones - Vouga Abogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vouga.com.py\/en\/resolucion-de-la-set-unifica-regulacion-sobre-incumplimiento-de-obligaciones-formales-y-sus-sanciones\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Resoluci\u00f3n de la SET unifica regulaci\u00f3n sobre incumplimiento de obligaciones formales y sus sanciones - Vouga Abogados\" \/>\n<meta property=\"og:description\" content=\"El pasado 5 de abril, la Resoluci\u00f3n General N\u00b0 13\/2019 de la Subsecretar\u00eda de Estado de Tributaci\u00f3n (SET) reuni\u00f3 en un solo cuerpo normativo las situaciones que conllevan al incumplimiento de las obligaciones formales y sus consecuentes sanciones pecuniarias, en relaci\u00f3n con la contravenci\u00f3n establecida en el art\u00edculo 176 de la Ley N\u00b0 125\/1991. 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