Paraguay's tax authority (SET) recently announced the issuance of General Resolution No. 132 of 28 June 2023, which provides penalty relief in relation to compliance with the requirements for the electronic registration of vouchers introduced by General Resolution No. 90 of 11 May 2021. As previously reported, "vouchers" means proof of purchases and sales, as well as income and expenses that support the operations of VAT, IRE SIMPLE, and IRP-RSP taxpayers. Under the requirements, VAT, IRE SIMPLE, and IRP-RSP taxpayers must register their vouchers through the "Marangatu" System and confirm the information of the vouchers on a monthly basis. General...