Guatemala: August 2010 Tax Calander

The auditing and consultancy company Tezó & Asociados has published a calander of deadlines by which tax obligations are payable corresponding to July 2010.

Thursday, August 5, 2010

Friday 13: Tax Stamp (“Timbre de Prensa”)
Friday 13: Employee Income Tax (ISR) withheld (article 63 of ISR)
Friday 13: 10% tax on Financial Products withheld
Friday 13: 5% supplier ISR withheld
Friday 13: Direct and definitive 5% of ISR payable
Friday 13: Special invoice ISR withheld (6.2% y 3.1%)
Friday 13: ISR withheld for non-domiciles in Guatemala (articles 33, 34, 35 and 36)
Friday 13: 10% Fiscal Stamp (“Timbres fiscales”) for lotteries and raffles
Friday 13: Printed report of receipts, special invoices, debit and credit notes
Friday 20: Quotes to IGSS, IRTRA and INTECAP for billing and payroll
Friday 20: ISR withheld for non-domiciles in Guatemala (article 45)
Friday 20: Decree number 20-2006 testimony and payment of Sales Tax (IVA) withheld
Friday 27: Declaration to OPA and sealed copy to Industrial Policy Directorate, decree number 29-89
Tuesday 31: Special Invoice IVA (to 31 July 2010)
Tuesday 31: Testimony and monthly payment of IVA (to 31 July 2010)

More on this topic

Guatemalan Tax Calendar for December 2010

December 2010

December 2010 due dates for tax liabilities generated in November 2010

Tuesday, 14th Employee Retention ISR SAT-No. 1054 SAT-No. 1055

Tuesday, 14th 10% Tax Withholding for Financial Products SAT-No. 1054 SAT-No. 1055

Tuesday, 14th Suppliers retention - 5% of income tax

Guatemala Tax Calendar for November 2010

November 2010

Due dates in November 2010 for the tax liabilities of October 2010.

Monday 15
-5% Income tax withholding providers SAT-No. 1054 SAT-No. 1055

Monday 15
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

September's Guatemalan Tax Calendar

October 2010

Deadlines in September 2010 for August's fiscal obligations.

Tuesday 14: IPSP-01 Tax Stamp (“Timbre de Prensa”)

Tuesday 14: Employee Income Tax (ISR) withheld (article 63 of ISR) SAT No. 1054 SAT No. 1249

Tuesday 14: 10% tax on Financial Products withheld SAT No. 1054 SAT No. 1055

September's Guatemalan Tax Calendar

September 2010

Deadlines in September 2010 for August's fiscal obligations.

Tuesday 14: IPSP-01 Tax Stamp (“Timbre de Prensa”)

Tuesday 14: Employee Income Tax (ISR) withheld (article 63 of ISR) SAT No. 1054 SAT No. 1249

Tuesday 14: 10% tax on Financial Products withheld SAT No. 1054 SAT No. 1055

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