Guatemala: 2013 Tax Audit Plan

The Department of Fiscalization at the Guatemalan Tax Authority has presented the 2013 Audit Plan.

Friday, March 1, 2013

The analysis by Dr. Edgar Mendoza helps determine whether or not to regularize the tax status of Guatemalan companies, in light of actions projected by the Superintendency of Tax Administration (SAT):

"... According to the presentation made by the Chief of Tax Control, the 2013 Audit Plan rests on the following backbones, namely: a) comprehensive risk model, b) Strengthening the functions and control structure, c) mode of control actions. "

"... Taxpayers have been classified as follows: 1) Special Large Taxpayers, special medium, and large regional taxpayers, 2) general taxpayers, 3) small taxpayers, and 4) exempt taxpayers ."

"... The taxpayer's risk profile will be fed through indicators such as: 1) Level of collection, 2) customs activities, 3) frequency of control, 4) reporting regimes; 5) open tax litigation; and 6) economic capacity, among other things. "

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