Payment schedule for the most relevant obligations, corresponding to June 2015.
Monday, June 8, 2015
From a statement issued by Tezó and Associates:
Friday, June 12
ISR monthly Employee Retention
-Retention for income from real estate and assets (interest)
-Declaration of Income tax on income from real estate and assets (when not retained)
-Declaration of Income tax on income from capital gains
ISR -Retention for suppliers registered in the Optional Simplified Regime
ISR -Declaration for those registered in the Optional Simplified Regime
-Retención ISR for Special Invoices
-Retenciones ISR for payments to non-residents in Guatemala
-Declaration Nonresident income tax in Guatemala (when not retained)
Payment schedule for liabilities in January 2015 and Memorandum on Tax Bancarization.
Tax Memorandum
The requirement for Tax Bankarization is regulated by Articles 20 and 21 of Decree No. 20-2006, articles which were amended by Articles 27 and 28 of Decree No. 04-2012, specifically in order to change the amount of bankarization amount from $6,585 to $3,951