"Reserved" Tax Information in Guatemala

Resolution 450-2009 classifies taxpayer inspection and audit activities as "reserved information".

Tuesday, July 14, 2009


The resolution by the state´s revenue authority (SAT) establishes which documents and information won't be publicly available. Among them is taxpayer compliance.

From La Prensa Libre´s website: "The decision is based on the 58-2007 decree from the Information Access Law. It establishes three classifications, which include risk models used, audit and inspection manuals and systems, and the yearly inspection plan".

More on this topic

Guatemala: Memo and March 2011 Tax Calendar

March 2011

Items to be taken into account to carry out an annual transaction study between related companies.

Currently, several countries have existing legislation on transfer prices. The legislation regulates the elements that should be available to carry out an annual survey of transactions between related companies, as well as indicators serving as basis for determining if transfer pricing between related parties are within legal parameters.

Guatemala: Articles Suspended in Anti Evasion Act II

July 2013

The Constitutional Court has declared unconstitutional three articles of the Tax Code, which empowered the Tax Authority to make adjustments if it detected tax simulation.

S21.com.gt reports: "In Article 31 of Decree 4-2012 the concept of fiscal simulation was added, the aim was that the Superintendency of Tax Administration (SAT) made adjustments when delegates established that taxpayers had concealed the legal status of the business by giving a appearance different to that under which it was registered. "

Guatemala: External Audit for the SAT

September 2015

The Tax Authority will be holding a competition to hire a company to conduct an external audit of the institution.

October 7 is the deadline for reciept of offers from companies interested in participating in the selection and recruitment process.

"... Those interested in participating in the process must have experience in implementing external audit work in decentralized State entities, have a assets equal to or greater than Q500 million ($65 million).

Guatemala: Tax Calendar October 2016

November 2016

Memorandum on "Rights of taxpayers' payment schedule and liabilities for October 2016.

From a Memorandum sent by Tezó and Associates:

Rights of taxpayers

Article 50 of Decree No. 37-2016 added Article 21 "A" to the Tax Code, establishing that taxpayers rights, be they acting by themselves, through a legal representative or an authorized third party, among others established by law, are the following:

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