Paraguay's tax authority (SET) published a notice on 28 March 2022 on the issuance of General Resolution No. 114-22, which repeals and replaces General Resolution No. 109-21. General Resolution No. 109-21 was issued in December 2021 to establish the simplified registration mechanism for non-resident digital service providers as well as the non-resident income tax (INR) payment requirements. In general, where digital services are provided to final consumers, the non-resident is responsible, and where services are provided to a general corporate income tax (IRE) taxpayer, the IRE taxpayer is considered the responsible withholding agent. The overall requirements are maintained in General...