Guatemala: How to Reform the Tax Administration

Reviewing the regulation on banking secrecy and replacing the board of the SAT with a new Administrative Tax and Customs Tribunal are part of the proposals to improve tax administration in the country.

Monday, February 22, 2016

From a statement issued by the Central Institute for Fiscal Studies (Icefi):

Guatemala.- During the session of the Committee on Public Finance and Currency of the Congress, on February 19, the Icefi participated in a specific working session to discuss amendments to the Organic Law of the Superintendency of Tax Administration (SAT ), during which the final version of the Diagnostic was released and a roadmap proposed for effective tax administration.

The Icefi proposed replacing the board of the SAT with a new Tax and Customs Administrative Tribunal, a collegiate body which would be responsible only for solving administrative resources, responsibility and accountability. This is derived from the fact that the Board proved to be ineffective and inefficient, and did not assume any responsibility for all of the corruption scandals in the SAT.

Read full report (spanish).

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