Consultoría Internacional para el Fortalecimiento de la Sub Secretaría de Estado de Tributación (SET) a través del Apoyo Técnico a la Dirección General de Grandes Contribuyentes (DGGC), en Materia de Análisis de Riesgo, Auditoría y Control de Precios de Transferencia (PT)

The Programa de Democracia y Gobernabilidad (PDG) provided technical assistance to the SET's Dirección General de Grandes Contribuyentes (DGGC) to strengthen its institutional capacity in these areas. The PDG's objectives for this project included identifying and developing tools to promote risk analysis and effective transfer price control, providing practical training to DGGC auditors, and strengthening the technical team at DGGC. The project also aimed to provide the SET with a short-term, medium-term, and long-term strategy to promote tax compliance and combat tax evasion. The Ley No. 6380-19, which came into effect on January 1, 2021, introduced changes to Paraguay's tax legislation, allowing the use of international transfer pricing methods and preventing potential abuses in certain sectors. The law applies to all taxpayers subject to the Impuesto a la Renta Empresarial (IRE) who engage in transactions with residents in the country or abroad. The PDG's technical assistance aimed to support the SET in its efforts to combat tax evasion and improve tax collection. The project focused on the area of fiscalidad internacional, with the goal of strengthening the SET's capacity to analyze risk, audit, and control transfer prices. The project's objectives were to identify potential tax breaches and areas of opportunity for improvement in tax collection, and to develop measures to address these issues. The project's activities included meetings with SET project leaders to understand the country's tax context and normative framework, as well as the development of a strategic plan to address transfer pricing issues. The project also involved the identification of potential tax breaches and areas of opportunity for improvement in tax collection, and the development of measures to address these issues. The project's results included the development of tools and methodologies to promote risk analysis and effective transfer price control, as well as the provision of practical training to DGGC auditors. The project also contributed to the strengthening of the technical team at DGGC, and provided the SET with a short-term, medium-term, and long-term strategy to promote tax compliance and combat tax evasion. The project's recommendations included the implementation of a transfer pricing policy, the development of a risk analysis methodology, and the provision of training to DGGC auditors. The project also recommended the establishment of a transfer pricing unit within the SET, and the development of a system for monitoring and controlling transfer prices. The project's overall goal was to contribute to the improvement of tax collection and the reduction of tax evasion in Paraguay. The project's results and recommendations are expected to have a positive impact on the country's tax system and contribute to the achievement of the PDG's objectives.