DNIT, Paraguay's tax and customs authority, published a registry in early August 2026 containing 4,669 taxpayers who hold a certificate of debt, a document that constitutes a Fiscal Executive Title and allows the administration to initiate enforcement collection actions. These taxpayers maintain tax debts considered firm, with more than 90 days of arrears.
The composition of the registry by taxpayer size reveals an overwhelming concentration in the small entrepreneur segment. Of the total, 4,481 are small taxpayers, representing 96.0% of cases. Medium taxpayers total 179 (3.8%), while large taxpayers appear in only nine records, equivalent to 0.2% of the total. This means that for every medium taxpayer on the list, there are approximately 25 small ones.
It is crucial to note that the published data does not detail the amount owed by each taxpayer or category, preventing any conclusion about where the largest economic volume of the debt is concentrated. Therefore, the 96% weight refers strictly to the number of taxpayers in irregular status, not to the total amount in guaranis that has not been collected.
Among the nine large taxpayers listed, the overdue obligations are varied, including VAT debts, General Corporate Income Tax (IRE General), VAT withholdings, Business Activity Income Tax (IRACIS), and fines for infractions. Some companies appear with more than one pending obligation.
From a tax management perspective, the high participation of small taxpayers represents an operational challenge of scale for DNIT, requiring the monitoring of thousands of individual cases for regularization or collection. The tax administration emphasizes that the lists are dynamic and may have changed due to payments or other acts performed after publication.