The Undersecretariat of State for Taxation (“SET”) published RG No. 103/21 (the “RG”) on November 30th, 2021, modifying articles 4, 5 and 32 of RG N° 79/21 which regulated registration, updating and cancellation at the Single Taxpayer Registry (“RUC”).
The newness about said RG is the reestablishment of the requirement for any natural person or legal representative of a legal person to appear in person before the SET for the approval of applications for RUC registration (the “application” ) and to obtain the confidential user access code (the “access code”) for the Marangatu Tax Management System (the “Marangatu”).
This way, the interested party will be summoned by email, within 3 business days following the application date, to appear in person before the tax office according to the tax address, as indicated in the notice.
In the given case that the application is submitted containing incorrect information, or incorrect attached documents, the SET will submit the observations to the Applicant for correction within the next 5 business days. If the application is not corrected in the indicated period, it will be considered canceled, and the interested party may start a new process.
In addition, it is established that when the taxpayer or legal representative does not have access to their registered email and recovery of the access code is not possible, then they must electronically send the Access Code Request (Form No. 630) which is available at the SET website in the section “Online Services without Access Code”.
It is also highlighted that, by virtue of this RG, applications for RUC registration and access codes pending of verification and approval will be processed in accordance with the provisions of the RG, regardless of the filing date of the application.
Regarding the registration applications approved before the validity date of the RG, it is established that the SET will block the RUC of natural or legal persons who fail to meet the provisions set on article 4 of RG No. 79/2021 after 60 calendar days from the approval date.
In turn, the RG modifies annexes 1, 2, 3 and 4 of RG No. 79/21, according to the following:
Annexes
- RUC Registration
General considerations
- All documents must be uploaded in PDF format to the Marangatu Tax Management System (the “Marangatu”), at the time of filing the registration application. The size of digital files should not exceed 10 MB each.
- The digitized identity documents must reflect both sides (front and back).
- Natural persons will be required to attach a clear and color photo of the holder’s face showing the front of their identity document next to the face.
- The applicant must appear before the SET when summoned for approving the application for RUC registration, as a natural person or on behalf of a legal person, case in which only the original identity document is required.
- Documents required to be filed by t taxpayers are the following:
| NATURAL PERSONS | |
| GENERAL DOCUMENTS | |
| Natural Persons, EIRL and Undivided Successions | Civil identity card or passport, valid and issued in Paraguay, of the natural person or the administrator or executor of the hereditary estate in case of undivided inheritance |
| Refugees and stateless persons | Proof of refugee application in force, issued by the National Commission for Stateless Persons and Refugees |
| SPECIFIC DOCUMENTS | |
| EIRL | Company’s deed of incorporation, duly registered in the Public Registry of Commerce. |
| Currency exchange brokers | Authorization issued by the Central Bank of Paraguay |
| Sole proprietorship company engaged in kinder / pre-school, elementary school, middle school, technical and higher education. | Recognition certificate issued by the Ministry of Education and Sciences. |
| Registration in the single maquila tax | Biministerial Resolution signed by the Ministry of Industry and Commerce and the Ministry of Finance, by which the export maquila program and other permits corresponding to the system are approved. |
| Inclusion of free zone user activity | Contract entered into with the free zone concessionaire |
| Undivided successions (when the deceased was not registered in the RUC) | Original or authenticated copy of the resolution whereby heirs are declared as such, issued by the Judicial Branch. |
| Valid civil identity card of the successors | |
| Foreign natural persons | Identity document or passport of the country of origin. |
| Migration card for permanent admission in the current country, issued by the competent authority | |
| LEGAL PERSONS | ||
| GENERAL DOCUMENTS | ||
| SA, SRL, SAECA, Simple Partnership, Collective Partnership, Limited Partnership, Branch, Agency or permanent premises of companies domiciled or incorporated abroad, and other companies authorized by Law | Valid Civil Identity Card of the Legal Representative. | |
| Note: Foreigners must attach the identity document or passport from their country of origin and the current temporary or permanent migration card | ||
| Civil Identity Card or valid identity document of every partner, with the exception of the branch, agency or permanent establishments of companies domiciled or incorporated abroad | ||
| In case of a foreign legal entity, a document that identifies it must be attached. If written in a language other than Spanish, a translation of such document into Spanish by a registered Sworn Translator is required | ||
| Deed of incorporation, registered in the Registry of Legal Persons and Commerce. | ||
|
Simplified Joint Stock Company (“EAS”) |
Civil identity card or valid passport, issued in Paraguay, of the legal representative | |
| Note: Foreigners must attach the identity document or passport from their country of origin and the current temporary or permanent migration card. In case of sole proprietorship EAS, the permanent migration card, in addition to the passport from the country of origin, is also required. | ||
| Valid civil identity card or passport, issued in Paraguay, of the other partners, except in case of a sole proprietorship EAS. | ||
| Corporate Bylaws | ||
| Certification issued by the General Directorate of Legal Persons and Structures and Final Beneficiaries (DGPEJBF). | ||
| Note: Registration for this type of company can be processed only through SUACE, in accordance with article 2 of Decree No. 3998/2020 | ||
| Public utility associations, registered associations with restricted capacity and other legal entities established in the Civil Code or by Law | Notarized Bylaws registered before the Registry of Legal Persons and Commerce, a division of the General Directorate of Public Registries, unless the type of legal entity does not require such registration or a recognition as legal person was issued by the Executive Branch. | |
| Incorporation Deed of those entities that are not required to be registered, such as: committees, commissions, unions, political parties and internal sectors thereof | ||
| Document that supports the appointment of legal authorities | ||
| Valid civil identity card of the designated legal representative and other authorities | ||
| Consortium of Co-owners based on a regulation of co-ownership and administration | Notarized Deed of co-ownership and administration rules, registered before the General Directorate of Public Registries | |
| Minutes of the Meeting or document that endorses legal representation. | ||
| Valid civil identity card of the legal representative and members of the board of directors | ||
| Joint production unit (“UPC”) | Valid civil identity card of the UPC representative and other members. | |
| Document by which the person who will represent the UPC is appointed | ||
| Contract or other document that proves the existence of an economic unit with biological assets and land, dedicated to agricultural, livestock or forestry production | ||
| In case of registration of a condominium as UPC : | ||
| Valid Civil Identity Card of the designated representative and joint owners. | ||
| Document that proves the existence of a Condominium of tangible or intangible assets. | ||
| Document by which owners appoint the one who will represent them. | ||
| Consortium formed to carry out a public work | Notarized contract whereby the parties are bound to carry out a public work. | |
| Valid civil identity card of the legal representative. | ||
| Valid civil identity card of the consortium members who are natural persons. | ||
| Document that endorses legal representation. | ||
| Transparent Legal Structure (“EJT”) | In case of Trusts: | |
| Minutes of the Board of Directors that approve the establishment of a Trust. | ||
| Notice of communication about the establishment of the trust to the Superintendency of Banks, in case of Securitization and Investment Trusts. | ||
| Valid Civil Identity Card of the Legal Representative. | ||
| Document that endorses legal representation. | ||
| Deed of transfer of the property registered in the General Directorate of Public Registries, in due course. | ||
| In case of mutual funds | ||
| Minutes of the Board of Directors of the managing company in which the decision / approval of the establishment of the Fund is recorded. | ||
| Certificate of registration of the Fund before the National Securities Commission. | ||
| Internal or fund management regulations. | ||
| Valid civil identity card of the legal representative of the managing company. | ||
| Document that endorses the legal representation of the management company’s representative. | ||
| In case of investment funds: | ||
| Minutes of the Board of Directors of the managing company in which the decision / approval for the establishment of the Fund is recorded. | ||
| Certificate of registration of the Fund before the National Securities Commission. | ||
| Registration of the Fund before the corresponding Stock Market. | ||
| Internal or Fund management regulations. | ||
| Valid Civil Identity Card of the legal representative of the managing company. | ||
| Document that endorses the legal representation of the management company’s representative. | ||
| In case of temporary associations initiated in shared risk contracts: | ||
| Contract whereby the parties are bound to carry out a work (not public) or commercial activity (Consortia or other type of temporary association) | ||
| Contract that meets the requirements set in art. 84 of the Agrarian Statute (Rural Company Contract) | ||
| Valid civil identity card of the legal representative. | ||
| Valid civil identity cards of the members. | ||
| Document that endorses legal representation. | ||
| SPECIFIC DOCUMENTS | ||
| Financial and exchange entities | Resolution issued by the Superintendency of Banks | |
| Insurance entities | Resolution of the Superintendency of Insurance Companies | |
| Entities authorized to carry out mining, oil or other extractive activities | Document authorizing extractive activities, in accordance with Law No. 3,180/2007 “Mining Law”, Law No. 779/1995 “That modifies Law No. 675, on Hydrocarbons of the Republic of Paraguay, which establishes the legal scheme for the prospection, exploration and exploitation of oil and other hydrocarbons”, or other legal provisions that regulate extractive activities | |
| Churches and religious entities | Recognition by the Ministry of Education and Sciences. | |
| Note: Internal units or divisions of these entities may also be registered in the RUC, after proving the legal status of the main religious entity and the person responsible for tax purposes. To this end, they must also attach and file the main office’s written authorization to independently be enrolled in the RUC. | ||
| Universities | Law that authorizes its creation and operation. | |
| Foundations | Decree issued by the Executive Branch. | |
| Cooperatives, Centrals, Federations and Confederations | Resolution of recognition or authorization issued by the National Institute of Cooperativism | |
| Trade Unions | Resolution on Permanent Registration issued by the Ministry of Labor, Employment and Social Security. | |
| Political Parties | Valid Civil Identity Card of the legal representative and authorities. | |
| Notarized Bylaws registered in the Registry of Legal Persons and Commerce, division of the General Directorate of Public Registries. | ||
| Recognition Resolution issued by the competent Board of Elections | ||
| Document that supports the appointment of its authorities. | ||
| Declaration of income and campaign expenses of candidates. | ||
| Political movements / Independent movements | Valid civil identity card of the legal representative and authorities | |
| Notarized Bylaws, applicable only for Political Movements | ||
| Recognition resolution issued by the competent Board of Elections. | ||
| Document that supports the appointment of its authorities | ||
| Declaration of income and campaign expenses of candidates | ||
| Party’s internal movements | Valid civil identity card of the representative of the movement and the campaign administrator | |
| Recognition Resolution of the internal movement, issued by the Board of Elections of each political organization | ||
| Note or document supporting the appointment of the campaign administrator and representative of the movement | ||
| Declaration of income and campaign expenses of the candidates | ||
| Alliance | Valid civil identity card of the legal representative | |
| Recognition resolution issued by the competent Board of Elections. | ||
| Document that supports the appointment of its authorities. | ||
| Declaration of income and campaign expenses of candidates. | ||
| Notarized Alliance Agreement. | ||
| Electoral Agreement | Valid Civil Identity Card of the legal representative. | |
| Recognition resolution issued by the competent Board of Elections. | ||
| Document that supports the appointment of its authorities. | ||
| Declaration of income and campaign expenses of candidates. | ||
| Notarized Electoral Agreement. | ||
| Institutions of initial and preschool, elementary school, middle school, technical and tertiary | Recognition resolution issued by the Ministry of Education and Sciences | |
| Rural associations / producer or farmer committees | Recognition by the Ministry of Agriculture and Livestock and the Municipality of the area or Governor’s Office. | |
| Neighborhood commissions | Recognition by the Municipality of the area | |
| Pro-health commissions or health councils | Recognition by the Ministry of Public Health and Social Welfare and the Municipality of the area or Governor’s Office. | |
| Sanitation board | Bylaws | |
| Decree by the Executive Branch through the Ministry of Public Health and Social Welfare, by which the Bylaws are approved, and the legal status of the sanitation board is recognized. | ||
| Authorization and Recognition of the National Environmental Sanitation Service. | ||
| School Cooperators or School Cooperation Associations (“ACE”) | Recognition by the Ministry of Education and Science. | |
| In case of ACE, it must meet the requirements for association with restricted capacity, according to Law No. 4,853/2013 and have the Recognition of the Ministry of Education and Sciences. | ||
| Indigenous communities | Decree by the Executive Branch on the Recognition of the Community and Resolution of the Paraguayan Indigenous Institute by which the leader/s of the community are recognized. | |
| Note: Attaching the articles of incorporation or the Notarized bylaws is not necessary. | ||
| Registration in the single maquila tribute | Biministerial Resolution signed by the Ministry of Industry and Commerce and the Ministry of Finance, which approves the export maquila program and other permits corresponding to the system. | |
| Inclusion of free zone concessionaire activity | Contract with the Executive Branch by which the right to authorize, manage and exploit a free zone is granted. | |
| Inclusion of free zone user activity | Contract with the free zone concessionaire. | |
| OTHER ENTITIES | ||
| GENERAL DOCUMENTS | ||
| State Entities | Creation Decree / Law | |
| Document that supports the appointment of the authorities. | ||
| Valid civil identity card of the appointed authorities. | ||
|
SENABICO Judicial Case
(when a trust is not established on the seized assets)
|
Resolution issued by the competent authority whereby the seizure of assets was ordered. | |
| Resolution by the Public Ministry whereby the administration of the seized assets is granted to SENABICO. | ||
| Resolution by SENABICO whereby it is resolved to hire or appoint administrators, auditors or specialized third parties for the administration of seized assets and the legal representative in charge of compliance with tax obligations arising from the administration of the aforementioned assets is appointed. | ||
| Valid civil identity card of the highest authority of SENABICO or the representative appointed for administrating the assets | ||
| Any other document related to the case and the assets managed. | ||
- Documents for updating the RUC
- The same general considerations for registration in the RUC are established.
| TYPE OF TAXPAYER | DOCUMENTS |
| Natural Person | Change of identifier: valid civil identity card. |
| Successors and legal representative: Document that proves the modification and the valid civil identity card of the person who is now included. | |
| In the event of the death of the taxpayer, the person who proves the relationship by consanguinity, affinity or adoption with the taxpayer, or the administration of the succession must present: | |
| Any of the following documents: marriage certificate, birth certificate, family booklet or the resolution of a competent judge. | |
| Taxpayer’s death certificate. | |
| Inclusion of the activity of foreign exchange brokers: Authorization of the Central Bank of Paraguay. | |
| Registration in the Single Maquila Tax: Biministerial Resolution signed by the Ministry of Industry and Commerce and the Ministry of Finance, by which the export maquila program and other permits corresponding to the system are approved. | |
| Inclusion of free zone user activity: Contract entered into with the free zone concessionaire. | |
| Legal Person | General data / trade name or company name: modification of the deed of incorporation registered in the General Directorate of Public Registries and the Merchant’s Registration, in the event that the legal person carries out commercial acts. |
| Note: To add or modify the fantasy name, it will not be necessary to attach the aforementioned documents. | |
| Type of Company: Modification of the deed of incorporation registered in the General Directorate of Public Registries and in the event that the legal person carries out commercial acts, the new merchant registration | |
| Note: The company that was incorporated before 08/09/2021 and that subsequently modifies its business name or becomes another corporate entity will not have to present proof of merchant registration | |
| Subscribed capital: Document in which the change is recorded. | |
| Legal Representative: Valid civil identity card. In case of a foreign person, you must attach and present the original identity document of the country of origin and the temporary or permanent migration card | |
| Public limited company: Minutes of the general meeting in which the appointment of the legal representative and the proof of meeting communication to the competent agency of the Ministry of Finance are recorded | |
| Other entities obliged to hold meeting of shareholders: Minutes of ordinary or extraordinary meeting stating the appointment of the legal representative | |
| Limited liability company: Public deed stating the appointment for the representative’s position. | |
| Other legal entities: document stating the designation of the legal representative | |
| Directors, managers, partners or other members: Valid civil identity card or identity document of the new members. In case of a foreign legal entity, the document that identifies it must be attached. If it is in a language other than Spanish, you must present the document translated into Spanish by a registered Public Translator, in addition to the following documents, as they are: | |
| Limited liability company: Contract for the sale of quotas and Proof of the last update in the Administrative Registry of Persons or Legal Structures of the General Directorate of Persons and Legal Structures and Final Beneficiaries (DGPEJBF), where the change is recorded. | |
| Public limited company: Minutes of the General Meeting, Share Register Book or share purchase and sale deed and the Proof of the last update in the Administrative Register of Persons or Legal Structures of the General Directorate of Persons and Legal Structures and Final Beneficiaries, where it is recorded the change. | |
| Other types of entities: Document stating the formation of the new directive commission. | |
| Proxy holders: Special or general power of attorney registered in the General Directorate of Public Registries – Powers Section. | |
| Companies in merger and division processes: Public deed of merger or division registered with the General Directorate of Public Registries. | |
| EAS: The transformation of the EAS and any modification in its structure, as well as the updating of the Legal Representative or shareholders, will be processed through SUACE and through the SET. These procedures must be communicated to the DGPEJBF, complying with the conditions and requirements set forth in Decree No. 3998/2020. | |
| Inclusion of the following activities: | |
| Mining, oil or other extractive activities: Document that authorizes extractive activities, in accordance with Law No. 3,180 / 2007 “On Mining”, Law No. 779/95 “That modifies Law No. 675, on Hydrocarbons of the Republic of Paraguay, which establishes the legal regime for the prospecting, exploration and exploitation of oil and other hydrocarbons ”, or other legal provisions that regulate extractive activities. | |
| Financial and Exchange: Resolution issued by the Superintendency of Banks. | |
| Insurance and Reinsurance: Resolution of the Superintendency of Insurance. | |
| Registration in the Single Maquila Tax: Biministerial Resolution signed by the Ministry of Industry and Commerce and the Ministry of Finance, by which the export maquila program and other permits corresponding to the system are approved. | |
| Inclusion of Free Trade Zone concessionaire activity: Contract entered into with the Executive Branch by which it acquires the right to set up, manage and operate a Free Trade Zone. | |
| Inclusion of Free Trade Zone user activity: Contract entered into with the Free Trade Zone concessionaire |
- RUC update processes
- Automatic: the update is approved when the application is submitted in the Marangatu.
- Virtual prior analysis: the update is approved by the SET after analysis and confirmation of the consistency of the information declared, within three (3) business days from the day following the date of registration of the request. It does not require the appearance of the taxpayer.
- In person: the update is approved by the SET after the appearance. For this purpose, the taxpayer is summoned within three (3) business days from the day following the date of registration of the data update request.
If the taxpayer does not attend the call made by the SET, after thirty (30) business days from the registration of the update request, it will be canceled
- a) Natural Persons, EIRL and Undivided Successions
| Automatic | Virtual after analysis | In person |
| Fanciful Name | Identifier change | Legal representative |
| Email (primary and secondary) | Note: The approval of the update request does not require the presence of the interested party. However, he must go to the SET to manage the request for the access code for the new identifier | Note: Any particular situation that prevents online registration of the Application, must be processed personally before the PAC |
| Tax residence | Business name | |
| Premises | Successors | |
| Phone number | Obligation | |
| Web page | Economic activity | |
| Category as Importer / Exporter | Closing Month | |
| Total number of employees | Temporary Suspension of Obligations | |
| Temporary Suspension of Registration | ||
| Reactivation of suspended RUC | ||
- b) Legal persons
| Automatic | Virtual after analysis | In person |
| Fanciful Name | Change of email, with no change of legal representative. | Legal Representative |
| Tax residence | Process of Merger or division of Companies. | Note: Any particular situation that prevents online registration of the Application, must be processed personally before the PAC |
| Premises | Business name | |
| Phone number | Change of Directors, Partners, Managers or other members, Proxy holders. | |
| Web page | Type of Company | |
| Category as Importer / Exporter | Subscribed capital. | |
| Total number of employees | Obligation | |
| Temporary Suspension of Registration | Economic activity | |
| Reactivation of suspended RUC | Closing Month | |
| Temporary Suspension of Obligations |
- Documents for cancellation of the RUC
- Natural Persons and other
| GENERAL DOCUMENTS | |
| Valid civil identity card of the taxpayer or legal representative. | |
| SPECIFIC DOCUMENTS | |
| EIRL | Deed of dissolution of the company, duly registered in the General Directorate of Public Registries. |
| Condominium /UPC | Document that proves the sale or assignment of the property. |
| Rural Company Agreement or document showing the Company’s incorporation. (Annex to Decree No. 3182/2019, Art. 5) | |
| Undivided Estates | Final award decision. |
| Foreign natural persons | Identity document or passport from the country of origin. |
| Immigration card for permanent admission in the current country, issued by the Competent Authority. | |
| Taxpayers under the Personal Service Income Tax (income derived from the provision of personal services) | When the taxpayer permanently moves abroad: work contract, certificate of life and residence abroad or document issued by a third party linked to the definitive transfer (foreign documents must be duly legalized and translated). |
- In the event of the death of the taxpayer, the request for cancellation of the RUC must be submitted by persons who prove the relationship by consanguinity, affinity or adoption with the taxpayer, or the administration of the succession; attaching supporting documents, such as:
- Marriage certificate,
- Birth certificate or family record book,
- Resolution of the competent judge, in addition to the death certificate of the taxpayer,
- b) Legal persons
| LEGAL PERSONS | |
| GENERAL DOCUMENTS | |
| Valid civil identity card of the legal representative. | |
| SPECIFIC DOCUMENTS | |
| Companies in general (SA, SRL, SAE, SAECA, etc.) | Deed of dissolution and liquidation, registered in the General Directorate of Public Registries, except for those companies that due to their nature are not obliged to carry them out. |
| EAS: The closure, dissolution or liquidation of the EAS will be processed through SUACE and thereby managed before the SET, in accordance with articles 2 and 3 of Decree No. 3998/2020. | |
| Political party / political movement /
Independent Movement |
Declaration of extinction issued by the Office of Electoral Justice (art. 76 of the Electoral Code) |
| Internal Party Movement | Declaration of income and campaign expenses of the candidates. |
| Other types of legal entities (associations, foundations, cooperatives, etc.) | Document that proves the cessation of activities, in accordance with the deed or document of incorporation, Bylaws or the official communication of the institution that has authorized or regulated the same. |
