Ending your tax residency in Paraguay is a significant step that requires adherence to specific legal protocols. By following the appropriate procedures, you can ensure a smooth transition and avoid any potential legal complications. Below is a comprehensive guide to help you through the process.
Step 1: Notification to the Tax Authority
Submit a formal written notification to the Subsecretaría de Estado de Tributación (SET) informing them of your intention to cease tax residency. The notification should include your full name, taxpayer identification number (RUC), and the date you intend to leave the country.
Step 2: Settlement of Outstanding Taxes
Ensure all outstanding taxes are paid before your departure. This includes any income tax, VAT, or other tax obligations. Obtain a tax clearance certificate from the SET, which confirms that your tax liabilities are settled.
Step 3: Deregistration from the Taxpayer Registry
File a request for deregistration from the Registro Único de Contribuyentes (RUC). This application should be accompanied by the tax clearance certificate obtained in the previous step. The SET will process your request and remove your name from the registry.
Step 4: Cancellation of Permanent Residence
If you hold a permanent residence permit, you must formally cancel it with the Dirección General de Migraciones. Submit a written request along with your identification documents and any required forms.
Step 5: Confirmation of Departure
Upon leaving Paraguay, ensure that your departure is documented. This can be done by obtaining an exit stamp on your passport from immigration authorities. Keep a record of this documentation as proof of your departure date.
Legal References
- Ley N° 125/1991, Artículo 93
- Ley N° 2421/2004, Artículo 33
- Decreto N° 6359/2005, Artículo 1 y 2
- Resolución General N° 76/2008, Artículo 5
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