Paraguay has created the National Directorate of Tax Revenues (Dirección Nacional de Ingresos Tributarios - DNIT) through Law No. 7143, which was published in the Official Gazette on 4 August 2023. The creation of the DNIT is meant to improve tax collection and efficiency in tax administration, through the merger of the Undersecretariat of State for Taxation (Subsecretaría de Estado de Tributación - SET) and the National Customs Directorate (Dirección Nacional de Aduanas - DNA). Although a new tax authority has been created, the tax laws in force remain unchanged. However, some changes are expected to unify the tax and...