On 24 March 2020, the Guatemala tax authority (SAT) has published Superintendence Resolution Number SAT-DSI-280-2020 extending tax return deadline due to COVID-19 pandemic.
SAT has extended the income tax return the 31 March 2020 tax filing deadline to 15 April 2020 that corresponds to the fiscal year 2019 for companies and individuals, the 2019 transfer pricing information return annex and the monthly value added tax (VAT) return corresponding to February 2020. Income tax withholdings returns deadline is 28 April 2020 and for VAT withholdings is 5 May 2020.
Moreover, audit processes and new audits, any other tax-related deadlines for filing, payments, or formal obligations are suspended until 15 April 2020.
