It is important to remember that the Tax Administration, within the framework of the provisions of Articles 8 Numbers 1) and 2) and 24 of General Resolution No. 30 of November 13, 2019, implemented the “Report Model on Recommendations of Tax Aspects, with emphasis on ISAE 3000 – Reasonable assurance report on the status of tax returns administered by the Undersecretary of State for Taxation”.
In this sense, when presenting the External Tax Audit Report in the Marangatu System, the referred report must be uploaded as “Report on Recommendations on Tax Aspects”.
Regarding the document “Opinion of the Auditor on the Financial Statements of the Taxpayer” will continue to be considered the “External Tax Audit Opinion (Opinion of the AEI)”, which must be presented in accordance with the applicable audit standards indicated in numeral 10 of Art. 1 of General Resolution No. 30/2019.
The model of the “Report on Tax Aspects Recommendations” is available on the website www.set.gov.py in the Tax Library / Tax Audit section.
It is worth mentioning that the use of the AEI Report model (ISAE 3000) is mandatory, in accordance with Article 24 of the aforementioned Resolution.
The entrance Audit opinions due in August was first published in diary TODAY.
