The Colegio de Contadores of Paraguay has requested that DNIT open a technical and public debate on the new provisions affecting companies' retained earnings. The professional body questions the lack of clarity in the rules and is seeking formal explanations from the tax authority before the measures move forward.
The main concern revolves around Resolution No. 49/2026, already in effect, and a possible bill announced by the government of Santiago Peña that would change how companies manage their optional reserves. Alba Talavera, Education Director of the Colegio de Contadores, stated that many doubts persist in the sector and that so far there has been no formal, detailed explanation from the authorities.
"We need an explanation, we need a debate, because we are the ones affected, especially the taxpayers and those of us who handle accounting," Talavera said. The association sent a letter to the National Director of Tax Revenue, Óscar Orué, requesting a meeting at the Colegio's headquarters so that the authorities can explain the objectives of the resolution and the potential bill.
Among the main questions are the limits on establishing optional reserves and the information companies will have to provide in the notes annexed to their financial statements, including the origin, age, and future use of the reserves. Due to the lack of more specific official criteria, the sector itself has begun drafting five report templates to try to meet the requirements.
Talavera emphasized that the sector is not opposed to cooperating with the state but asked for clear rules and precise guidelines to avoid differing interpretations among taxpayers and accounting professionals. "If it's to help the state, we are willing. The important thing is that we have clear, understandable rules," she reiterated.
Last week, Director Óscar Orué stated that DNIT is not seeking to regulate retained earnings but rather to improve transparency and the availability of company information. According to him, the goal is to build a homogeneous information base before discussing deeper measures. "The current regulation does not set limits on the use of reserves nor does it provide for the application of taxes on them at the time of their establishment or maintenance," he stressed. Regarding the bill, he said it is in the technical analysis phase and not in formal regulatory development, having been shared with the Ministry of Economy and Finance (MEF).