Paraguay's tax authority (SET) has published General Resolution No. 116/2022, which provides extended deadlines for the submission of informative statements on export operations involving goods (commodities) subject to the sixth transfer pricing method. As provided by General Resolution No. 86/2021, the informative statement is due in the month following each month. The requirement was to generally apply from 1 July 2021, although multiple extensions were provided, including by General Resolution No. 110/2021. This included that taxpayers were only required to keep the required information for the period 1 July to 31 December 2021 in their tax file, with extended deadlines...