Paraguay's tax authority (SET) has published General Resolution No. 13 of 5 April 2019, which sets out penalties for non-compliance with certain taxpayer obligations. The penalties are included in an annex to the resolution broken down into different categories. Some of the main categories and penalty amounts include non-compliance with formal obligations related to:
- The taxpayer register (RUC) - PYG 50,000 and 100,000;
- The issuance of proof of sales, such as invoices, sale receipts, vouch…