Guatemala: Tax Amnesty for 90 Days

The exemption of fines, interest and surcharges will will be in effect from May 20 and will last for three months for all taxpayers, whether natural or legal.

Friday, May 5, 2017

Diario de Centroamérica reports that "...The Agreement establishes terms to obtain between 100% and 90% exemptions. From that account, taxpayers who pay all their debts within the first month will receive a 100% reduction in fines, interest or surcharges; 95% for those paying in the second month, and 90% for the third month."

Government agreement 82-2017 states that "... the exemption granted in accordance with this agreement will apply to all fines, arrears, interest or surcharges imposed by application of the Tax Code or other tax or customs laws, by formal or substantive tax obligations, that taxpayers or officials have failed to comply with, whether or not the administrative proceeding or the corresponding judicial process has been initiated and regardless of the stage at which it is, provided that they correspond to tax periods completed before 1 January 2017."

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