Guatemala proposes simplified tax plans for handicrafts, agriculture
Guatemala’s Congress has passed Decree 31-2024, which includes “The Law for the Integration of the Primary and Agricultural Sector,” on 19 November 2024. This proposal shall establish two streamlined special tax regimes: The production and
See More
Guatemala, Ukraine to continue FTA negotiations
Ukraine's Ministry of Economy announced that Guatemala and Ukraine will continue negotiations for a free trade agreement (FTA) and deepening bilateral economic cooperation on 17 August 2024. This was agreed upon in a meeting in the Dominican
See More
Guatemala launches tool for third-party RTU management for taxpayers
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
See More
Guatemala extends vehicle circulation tax payment deadline
Guatemala’s Congress published Decree No. 13-2024 in the Official Gazette on 8 July, 2024, announcing the extension of the deadline for payment of the yearly vehicle circulation tax for land vehicles from 31 July to 30 September, 2024. Land
See More
Guatemala announces new monthly corporate tax return forms
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
See MoreIMF report looks at fiscal policy in Guatemala
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
See MoreGuatemala: SAT provides tax payment procedures amid COVID-19 pandemic
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
See MoreGuatemala passes Law to mitigate the effects of the COVID-19
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
See MoreGuatemala: Tax measures due to COVID-19 pandemic
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
See MoreGuatemala: Extension of short-term fine, interest and penalty relief for outstanding tax obligations
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
See MoreGuatemala: Tax fines and surcharges terminated
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
See MoreIMF report comments on the economic position of Guatemala
The IMF has published its concluding statement following consultations with Guatemala under Article IV of the IMF’s articles of agreement. The IMF notes that the new administration and legislature in Guatemala are focused on increasing
See MoreGuatemala- List of companies active in Export and Maquila activities – eligible to continue 10-year income tax exemption period issued
The Ministry of Economy of Guatemala issued on 28 April 2016, Ministerial Agreement No. 162-2016, which contains the list of export and maquila companies that are eligible to continue the 10-year income tax exemption period which was granted by
See More