Guatemala Tax Calendar for February 2011

Detail on the ruling by the Constitutional Court regarding the deductibility of contributions to pension funds, and the February 2011 Tax Calendar.

Tuesday, February 8, 2011


On January 24, 2011, it was published in the Diario de Centro America, the ruling of the Constitutional Court regarding the unconstitutionality of the provision issued by the Superintendent of Tax Administration, Rudy Baldemar Villeda Vanegas, of not accepting the contributions made by customers of the Pension Fund for Retirement as a deduction in the process of determining the income tax in the year 2010.

The Constitutional Court based on law considerations, decides: I) Accepts the unconstitutionality action brought against the provision of the Superintendence of Tax Administration of not accepting contributions made by customers of the Pension Fund for Retirement, as a deduction in the process of determining the income tax in the year two thousand ten. II) The provision referred to above ceases to have effect, which goes back to the time of publication in the Official Journal.

Therefore, we suggest that employers and employees discuss each individual case, considering among others:

1. The SAT criteria;

2.That contributions established by pension plans, pensions and retirement for workers on individual capitalization, are included as deductions in Article 37 of the Income Tax Law, for the purpose of calculating taxable income."


Monday 14 Employee Retention ISR SAT-No. 1054 SAT-No. 1055

Monday 14 - 10% Tax Withholding Financial Products SAT-No. 1054 SAT-No. 1055

Monday 14 - 5% Income Tax Withholding suppliers SAT-No. 1054 SAT-No. 1055

Monday 14 direct and final payment of 5% of ISR SAT-No. 1044 SAT-No. 1249

Monday 14 Special Billing ISR Holding (6.20% and 3.10%) SAT-No. 1054 SAT-No. 1055

Monday, 14 non-resident income tax withholdings in Guatemala (Articles 33, 34, 35 and 36 of the Act) SAT-No. 1094/1095 SAT-No. 1096/1097

Monday 14 - 10% revenue stamps and stamped paper (lotteries, raffles and drawings) SAT-No. 1004 SAT-No. 1007

Monday 14 Press seal P-01 1 PS

Monday 14 Report printing invoices, special invoices, debit and credit notes. No.43 SAT-SAT-No. 149

Monday,21 Contributions to the IGSS, and Return Receipt INTECAP IRTRA

Monday 21 non-resident income tax withholdings in Guatemala (Article 45 of the Act) SAT-No. 1094 SAT-No. 1097

Monday 21 Affidavit of tax withholding (Decree No. 20-2006) SAT-No. 2219

Monday 28 OPA Declaration sealed and copy to the Department of Industrial Policy, Decree No. 29-89 - -

Monday 28 Special VAT Invoices (to January 31, 2011) SAT-No. 2083 SAT-No. 2086

Monday 28 Affidavit and monthly payment of VAT only local operations (on January 31, 2011) SAT-No. 2231 SAT-N 0.2239

Monday 28 Affidavit monthly VAT and Import and Export (to January 31, 2011) SAT-No. 2151 SAT-N 0.2159

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Friday 14 - Employee Retention ISR (ISRJ Law Article 63 - SAT-No. 1054 - SAT-No. 1055

Friday 14 - 10% Withholding Tax on Financial Products - SAT-No. 1054 - SAT-No.1055

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Friday the 13th Schedule of VAT (January to December 2011) 1119

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Guatemala Tax Calendar for November 2010

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-5% Income tax withholding providers SAT-No. 1054 SAT-No. 1055

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Final direct payment of income tax of 5% SAT-No. 1044 SAT-No. 1045/1047

Monday 15
Special Invoices ISR retention (6.2% and 3.1%) SAT-No. 1054 SAT-No. 1055

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