II – Taxation Constitutional Principles
The Paraguayan National Constitution contemplates several taxation principles, which are constitutional guarantees for the contributors of this country, such us…
1- Legality Principle (Nullum tributum sine lege)
No one will be obligated to the payment of tributes, or to personal services that haven’t been established by the law... Just like when it expresses that the tribute, whatever its nature or denomination must be established by the law, answering to fair economical and social principles, like political favourable to national development. It is also privative to the law to determine the taxation matter, the contributors obligated and the character of the tributary system.
It means that, the only source of tributary obligation is the law.
2- Retroactivity Principle
The Constitution establishes that the law will not have retroactive effect, unless it’s more beneficiary to the prosecuted or condemned. That’s why tributes can’t be created, not even by law, or be structurally altered in the retroactive way.
3- Equality Principle
All Paraguayan habitants are equal in dignity and rights… Discriminations aren’t admitted. Equality is the base of the tribute. No tax will have confiscatory character… Its creation and validity will attend the payment capacity of the habitants and the general conditions of the country’s economy.
When the Constitution refers the habitant's equality before the law and the equality is the base of the tribute, it doesn't refer to the numeric equality, but to the necessity of assuring the same treatment to the ones that are in analogous situation.
4- The Right of Defense
To guarantee the limitations to the state tributary power: It gives the obligated the possibility of disagreeing with the way in which the government offices pretends to apply the tributary rules and of discussing the validity that certain rules have in the light of the constitutional regulation, in virtue of the principle that the defence in judgement of people and their rights is inviolable and that every person has the right to be judged by a law court and competent, independent and impartial judges.
III - Consults to the Government Offices in Paraguay
If you have a personal and direct consult or interest about the application of the law to your particular case or situation your can ask to the state offices. The Offices has to answer in 90 days. This resolution can be appealed at administrative procedure…
Make your consult to the Tax Office in Paraguay...
En Español 
