According to an article in S21.com.gt "Representatives from the group of Public Accountants and Auditors Fortaleza Profesional have opposed Agreement 10-2012, in which the Tax Update Law is contained because they consider the tax update contains anomalies."

The president of Fortaleza Profesional, Jorge Augusto Román, said that "one of the problems that is evident is that there is no incentive for consumers to ask for invoices from businesses, contrary to achieve higher revenue, there will be greater evasion."

A partner of MGI Auditores, Oscar Monroy Chile, highlighted that even "for accountants themselves it is difficult to understand because it contains contradictions. 'This slows business activities and we are calling on the authorities to take the decision to make reforms guided by technical advice'. "

Source: sigloxxi.com