Paraguay's tax authority (SET) has published Decree No. 6105 of 14 October 2021, which includes amendments regarding depreciation and inventory losses, as well as the special transfer pricing rules for commodity transactions (the so-called sixth method).
With regard to depreciation, Decree No. 6105 amends Decree No. 3182 of 2019 in relation to the prescribed years of useful life and residual value of different assets for depreciation purposes. Decree No. 6105 contains the entire list of ass…