{"id":8383,"date":"2026-03-26T16:13:32","date_gmt":"2026-03-26T20:13:32","guid":{"rendered":"https:\/\/www.vouga.com.py\/?p=8383"},"modified":"2026-03-26T19:38:56","modified_gmt":"2026-03-26T23:38:56","slug":"obligacion-de-informar-sobre-reservas","status":"publish","type":"post","link":"https:\/\/www.vouga.com.py\/en\/obligacion-de-informar-sobre-reservas\/","title":{"rendered":"Obligation to Report on Reservations"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong><u>Executive Summary<\/u><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td colspan=\"3\"><strong>Marzo 2026<\/strong><\/td><\/tr><tr><td><strong>Regulation<\/strong><\/td><td><strong>Date<\/strong><\/td><td><strong>Content<\/strong><\/td><\/tr><tr><td>General Resolution No. 49\/2026<\/td><td>March 24, 2026<\/td><td>Provisions are established regarding the information that IRE taxpayers must disclose in the Notes to the Financial Statements, in relation to earnings, reserves, and distributable earnings, effective as of the fiscal year-end on December 31, 2025.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>\u25ba DNIT General Resolution No. 49\/2026 \u2013 Establishes provisions for the disclosure of information regarding profits, reserves, and distributable earnings in the Notes to the Financial Statements.<\/strong><\/p>\n\n\n\n<p>Through General Resolution No. 49\/2026, the National Tax Revenue Directorate (\u201cDNIT\u201d) established new reporting requirements for Corporate Income Tax (\u201cIRE\u201d) taxpayers who are required to file financial statements with the DNIT under Obligation No. 948.<\/p>\n\n\n\n<p>The main objective of this regulation is to strengthen the control and audit mechanisms for the Dividend and Profit Tax (\u201cIDU\u201d), facilitating the DNIT\u2019s reconciliation of the net worth reported by taxpayers with their actual operating economic reality. In this regard, the Notes to the Financial Statements are required to contain detailed information on the composition and allocation of retained earnings and accumulated results.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Minimum information required in the Notes:<\/strong><\/p>\n\n\n\n<p>The resolution provides that the Notes to the Financial Statements must include, at a minimum, the following information:<\/p>\n\n\n\n<ol style=\"list-style-type:lower-alpha\" class=\"wp-block-list\">\n<li><strong>Reconciliation of retained earnings<\/strong>, detailing: the current year\u2019s net income, retained earnings from prior years, and the corresponding adjustments.<\/li>\n\n\n\n<li><strong>Distributable earnings<\/strong>, identifying earnings for the current fiscal year and accumulated earnings from prior fiscal years.<\/li>\n\n\n\n<li><strong>Distribution or allocation of earnings<\/strong>, indicating dividends or earnings distributed, capitalized earnings, earnings allocated to reserves, and earnings pending distribution.<\/li>\n\n\n\n<li><strong>Composition of reserves<\/strong> (legal, optional, statutory, and other), reporting for each type: the opening balance, increases and decreases for the fiscal year, and the closing balance.<\/li>\n\n\n\n<li><strong>Additional details for each reserve<\/strong>: its purpose, the source of the earnings comprising it, the fiscal year(s) of generation, the accounting account linked to its use, the corporate body that approved its establishment, and the possibility of future distribution.<\/li>\n<\/ol>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Effective Date and Filing:<\/strong><\/p>\n\n\n\n<p>The resolution applies to financial statements for fiscal years ending on or after December 31, 2025. This means that taxpayers under the General IRE Regime whose fiscal year ends on that date must comply with these new requirements when filing their financial statements through the Marangatu Tax Management System, as part of the documentation corresponding to Obligation No. 948.<\/p>\n\n\n\n<p>Pursuant to General Resolution No. 38\/2020, the standard deadline for filing financial statements for the fiscal year ending December 31, 2025, is April 2026, according to the filing schedule for Informative Tax Returns (between April 8 and 26, depending on the last digit of the taxpayer\u2019s RUC). Notwithstanding this, it should be noted that in recent years the DNIT has granted exceptional extensions that pushed this deadline back to June; therefore, it is recommended to remain vigilant for the possible issuance of a similar resolution for this fiscal year.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Connection to the IDU:<\/strong><\/p>\n\n\n\n<p>It is important to note that this resolution falls within the context of IDU oversight, whose taxable event, pursuant to Article 40 of Law No. 6380\/2019, is triggered by the distribution or payment of profits, dividends, or returns to owners, co-owners, partners, or shareholders. By requiring details on reserves and their potential for future distribution, the DNIT seeks to have more precise tools to verify that companies do not indefinitely defer the distribution of profits as a mechanism to postpone IDU payments.<\/p>\n\n\n\n<p>In practice, this regulation introduces an additional reporting burden that taxpayers and their accounting advisors must consider when preparing the financial statements for the 2025 fiscal year, particularly regarding the traceability of the origin and destination of accumulated profits and the justification for the purpose of each reserve established.<\/p>\n\n\n\n<p>&nbsp; <a href=\"https:\/\/www.vouga.com.py\/wp-content\/uploads\/2026\/03\/PDF-TaxNews-BRA-2.pdf\">here.<\/a><\/p>\n\n\n\n<div class=\"wp-block-buttons is-horizontal is-content-justification-left is-layout-flex wp-container-core-buttons-is-layout-92fc3979 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50 botonblog is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link has-vivid-red-color has-white-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/www.vouga.com.py\/wp-content\/uploads\/2026\/03\/PDF-TaxNews-ING-2.pdf\" style=\"border-radius:0px\" target=\"_blank\" rel=\"noreferrer noopener\">Download<\/a><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Resumen Ejecutivo Marzo 2026 Norma Fecha Contenido Resoluci\u00f3n General N\u00b0 49\/2026 24 de marzo de 2026 Se establecen disposiciones sobre la informaci\u00f3n que los contribuyentes del IRE deben exponer en las Notas a los Estados Financieros, en relaci\u00f3n con utilidades, reservas y resultados distribuibles, aplicable a partir del cierre al 31 de diciembre de 2025. [&hellip;]<\/p>","protected":false},"author":6,"featured_media":8386,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"iawp_total_views":136,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8383","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>Obligaci\u00f3n de Informar sobre reservas - Vouga Abogados<\/title>\n<meta name=\"description\" content=\"Continuamos con la segunda entrega de nuestra serie sobre regulaci\u00f3n energ\u00e9tica. 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