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."

More on this topic

Tax Amnesty Approved in Panama

September 2019

For interest, penalties or surcharges to be 100% forgiven, taxpayers will have until November 30, 2019 to pay their overdue taxes.

On September 26, the National Assembly approved Bill 78 of 2019, which aims to exonerate from interest, surcharges and fines of taxes that are delinquent and owed by taxpayers.

Fiscal Amnesty in Costa Rica: How will it be?

November 2018

The tax reform law that would be approved in second debate in the coming weeks, involves the exoneration of arrears and penalties for taxpayers who pay their debts in the first three months after the publication of the law.

The proposed measure consists of exonerating 100% of the interest on arrears and up to 80% of the penalty to taxpayers who pay in the first month after the Law is published in the official newspaper La Gaceta.

Tax Regularization in Panama

September 2013

The National Revenue Authority plans to raise $400 million from taxpayers who will be allowed to regularize their tax status under the Tax Adjustment Act. reports that "In addition to the so-called regularization or tax amnesty, the law establishes a moratorium for taxpayers who are delinquent in any taxes administered by the Anip.

Exemptions of Fines, Interest and Penalties in Guatemala

June 2013

The amnesty includes those who owe taxes for tax periods prior to 1 January 2012. reports that "this measure is complementary to the cancellation of 10% in tax payments and 50% reduction in the circulation tax".

"It was clear they had to agree to the waiver.

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