Paraguay Tax Agency Issues Resolution Establishing Simplified Income Tax Mechanism for Nonresident Digital Service Providers

The Paraguayan Undersecretariat of Taxation Jan. 4 issued General Resolution No. 109, establishing a simplified procedure for the registration of nonresident digital service providers who have representation in Paraguay. The resolution includes measures to: 1) require withholding agents to report the status of nonresident providers of digital services within ten business days; 2) require the payment of the corresponding taxes from the date on which the operations began, using Form 90; 3) require specified taxpayers to register as nonresident income tax withholding agents; and 4) require specified taxpayers to report operations by March 31 and to pay taxes due from ...