The Paraguay tax authority (SET) has published General Resolution No. 115, which provides that from 1 August 2017, all large and medium-sized taxpayers assigned to the jurisdiction of the General Directorate of Large Taxpayers and the General Directorate of Collection and Regional Offices respectively must pay their tax obligations exclusively through the electronic payment system now available through banking entities. Electronic payment is also mandatory for withholding agents in respect of income tax and value added tax. For small taxpayers making tax payments of at least PYG 20 million (~USD 3,500), the electronic payment system may be used or payment...