On February 2024, Guatemala’s Superintendency of Tax Administration (SAT) declared that it introduced new informational fields regarding passive income to be included in the monthly income tax return (electronic form 1311) starting from January

In April 2021 the IMF issued a concluding statement following a consultation with Guatemala under Article IV of the IMF’s articles of agreement. Suspension of non-essential activities contained the impact of the pandemic in its early stages

Recently, the Guatemala tax authority (SAT) has provided tax payment procedures for individual and corporate taxpayers in response to COVID 19 pandemic. Taxpayers will download form SAT-821; send to the corresponding email, according to their

On 25 March 2020, Guatemala has approved Decree 12-2020 on "Emergency Law to Protect Guatemalans from the effects caused by the COVID-19 pandemic". The Decree establishes initial sanitary, economic, financial and social measures necessary to

The tax authority of Guatemala has extended its fine, interest, and penalty relief program for outstanding tax obligations by one month that is to 19 September 2017. Taxpayers who will fulfill their outstanding tax obligations during the one-month

Public Finance Ministry of Guatemala published  Governmental Agreement No. 82-2017 on 4 May 2017, which terminated tax fines, penalties and surcharges for three months starting from 20 May 2017. According to the agreement tax fines, penalties and