The Undersecretariat of State for Taxation reminds the measures related to the implementation of the voucher registry.
1. I Gradual implementation of Voucher Registry
Through General Resolution No. 104 of 2021, administrative measures related to the implementation of the Electronic Registration of sales, purchases, income, and expenses vouchers in the “MARANGATU” system were established.
Accordingly, SET reminds citizens in general and taxpayers in particular of certain measures:
- The lack of confirmation of the filing stub by taxpayers obliged to the monthly voucher registration will not be considered a tax non-compliance until 04/30/2022 and 07/31/2022, according to the groups of taxpayers and fiscal periods indicated in Art. 8° of General Resolution No. 104/2021, so it will not be an impediment to request the Tax Compliance Certificate, Stamp Authorization of documents, among others.
- The penalty for non-compliance with formal duties established in Article 8 of General Resolution No. 90/2021 for violation will not be applied until January 31, 2023, to those taxpayers who confirm late the filing stub, including the taxpayers designated by General Resolution No. 90/2021.
- Obligated taxpayers who are not yet obliged to file the 955-REG. Monthly Voucher or 956-REG.Annual Voucher in the Taxpayer Registry may also register their vouchers and the respective confirmation. The Tax Administration will gradually incorporate the obligation as appropriate, foreseeing its culmination in April 2022.
- The provisions of Article 8 of General Resolution No. 104/2021 also apply to the taxpayers designated in General Resolution No. 90/2021, concerning the tax periods of 2022, so these should have complied with the obligation of voucher registry and the respective confirmation of the tax periods or fiscal years of 2021 under General Resolution No. 90/2021.
2. Process optimization
It is important to mention that the optimization of processes and the intensive use of technology in our national tax system are necessary to strengthen taxpayers’ formality, achieve greater transparency in operations and avoid evasion mechanisms, which are harmful to all of us.
SET appreciates the understanding and urges taxpayers to continue complying with their tax obligations, for which it has established the aforementioned flexibilities.
3. Consultations
For those who wish to make inquiries regarding this and other tax issues, the SET Contact Center (021) 729-7000 and the “Contact Us” option at www.set.gov.py are available, where you can attach screenshots of the situations identified to facilitate the handling of the inquiries.
Source: Agencia de Información Paraguaya 15/02/22