UNIPERSONAL COMPANY
It is a productive unit pertaining to a physical person, in whom one is used in form combines the capital and the work, in any proportion, with the intention of obtaining an economic result, with exception of the services of personal character.
It constitutes the simplest form of legalization and the one of smaller cost for his opening.
In case of bankruptcy of the business, the owner also responds with all the goods of the company and with their personal goods.
The tax regime to which he is subject is Unique Tribute, whenever their annual invoicing is not superior to G. 45,026,233 (Forty and five million twenty-six thousand two hundred thirty and three guaraníes (amount fit annually in function to the variation of the Indice of costs to the Consumer). To the being contributor of Unique Tribute, the company is exonerated to pay to the Income Tax and the Tax to Added Value (IVA). When its annual invoicing surpasses the established amount, the unipersonal company happens to be subject to the tax regime of the IVA and Income Tax.
Particular requirements for Opening:
- Inscription in the Direccion de Apoyo del Ministerio de Hacienda (RUC)
To fill the forms:
400 Request of Inscription of Physical People, if it does not count on Unique Registry of Contributor (RUC)
402 Change of Information of Physical People, if they counts on Unique Registry of Contributors (RUC)
416 Annexed Form for Location of Address
To present/display photocopies of:
- Paraguayan Passport or identity card or Certificate of Migration.
- Notebook photocopy of Family or Certificate of Birth for married women, separated or widows.
- Unique registry of Contributor (RUC).
- Inscription in the Matriculation of the Retailer.
- Countable Book heading.
