taxpayer-profile

name	taxpayer-profile
description	Complete taxpayer and client data for fiscal operations. Contains identity, RUC, address, client details, tax treatment, and billing configuration. Used by agents that need to fill forms or verify taxpayer info.

Taxpayer Profile

Data Source

All taxpayer and client data is loaded from .user/config.ts. Read this file to get current values.

If .user/config.ts does not exist, the user needs to run /setup first.

Expected Config Structure

The config file exports these objects:

TAXPAYER

• name: Full legal name
• ruc: RUC number (without DV)
• dv: Verification digit
• rucFull: "RUC-DV" format
• registrationDate: Date of RUC registration
• nationality: Country of nationality
• residence: Country of current residence
• residentOfParaguay: boolean — critical for tax treatment
• activity: Activity description for invoices
• taxRegime: IVA treatment summary
• irpStatus: IRP treatment summary
• address: Registered address in Paraguay
• phone: Registered phone
• email: Registered email
• type: "FISICO" (individual)

CLIENT

• name: Client company/person name
• documentType: "Documento extranjero" for foreign clients
• documentNumber: Client's tax/business ID
• address: Client address
• country: Client country
• countryCode: ISO country code

OBLIGATIONS, IRP_RATES, URLS, MARANGATU, PATHS

System constants — see src/config.example.ts for full structure.

Tax Treatment

The tax treatment depends on the values in .user/config.ts. Common scenarios:

If residentOfParaguay is false and services are exported:

• IVA: Not taxable (Art. 84, Ley 6380/2019). Exported services = exempt.
• IRP: Exempt. Non-resident, services executed outside Paraguay. No Paraguayan source income (Art. 48, Ley 6380/2019).

Always read .user/config.ts to determine the actual tax treatment — do not assume a profile.

Perpetual Calendar

The due date depends on the last digit of the RUC (RG 38/2020). See the tax-law skill for the full table.

Credentials

Stored in .user/.env (never in code):

• MARANGATU_RUC — RUC for login
• MARANGATU_PASS — Password

Source of Truth

.user/config.ts is the source of truth. If this skill and config diverge, config wins — update this skill.

Updating Profile

Run /update-profile or npm run update-profile to scrape the latest profile from Marangatu and compare against local config.