Paraguay (PY)

Jurisdiction Overview

189 *Are annual accounts submitted to a public authority? Yes, there is an obligation to submit annual accounts for all types of companies.
 Data Date: 2019


According to the Law 1034 on Trade: accounts must be submitted to the authorities (Law 1034 on Trade published in 1983: Article 78). A more recent version of the law was not found online and there is no assurance that a new version has been enacted.