Guatemala’s tax agency, Superintendencia de Administración Tributaria (SAT), has launched a new tool enabling authorised third parties to manage taxpayers’ Unified Tax Registry (RTU) through SAT’s virtual platform.
The tool was introduced under SAT’s Resolution SAT-DSI-1310-2024, which was issued on 9 August 2024 and published in the Official Gazette of Central America.
This Resolution outlines the administrative provisions that allow authorised third parties – such as lawyers, public accountants, notaries, auditors, or expert accountants – to perform procedures in the Digital Unified Tax Registry on behalf of taxpayers via the Virtual Agency.
The resolution seeks to:
- Permit authorised third-party professionals to conduct processes with the SAT.
- Facilitate management and updates within the Digital Unified Tax Registry via the taxpayer’s Virtual Agency.
- Outline the procedure for taxpayers to grant or withdraw permission for these authorised third parties to act on their behalf.
