• Type: Publication series
  • Date: 11/30/2012

Paraguay – New Personal Income Tax Rules Finally Take Effect 

BCA – Benitez Codas & Asociados in Paraguay report that following several years of controversy and lack of implementation, Paraguay’s personal income tax (PIT) finally took effect starting in August 2012 after Congress enacted, on July 23, 2012, Law 4673/2012 and a related executive decree and Finance ministry general resolution were issued. The imposition of the personal income tax will have important implications for assignees to/from Paraguay who are subject to tax in Paraguay and for the costs related to international assignment programs with assignees in Paraguay.

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