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Paraguay Tax Agency Issues Resolution on Tax Residency Certification Under DTAs

Sept. 23, 2020, 5:00 AM

The Paraguayan Undersecretariat of Taxation Sept. 17 issued Resolution No. 65, establishing the procedure for issuing tax-residency status certificates to taxpayers under DTAs with various countries. The resolution includes measures: 1) providing tax residency status certification for individuals or companies in Paraguay, valid for one year from issuance; 2) requiring registered and unregistered individual or corporate taxpayers to meet the filing qualifications for residency applications; and 3) requiring local taxpayers to request a from nonresident taxpayers tax residency certificates issued by the other contracting state containing specified information. [Paraguay, State Subsecretariat of Taxation, 09/17/20]

Reference:
View Resolution No. 65....

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