Guatemala: SAT Can Not Order Precautionary Closures of Companies

Power has been removed from the Tax Authority to preemptively close companies found committing fiscal offense.

Thursday, February 6, 2014

The Constitutional Court of Guatemala (CC) gas definitively removed from the authority of the Superintendency of Tax Administration (SAT) its ability to make preventative closures of businesses found not to be complying with the tax laws of the country. The CC had already suspended the rules on an interim basis.

The legislation "provided to the SAT the ability to close preemptively any establishment (company or business) whether commercial, financial, professional or any other taxable activities that were not registered as a taxpayer or in cases where, although it was registered, it had no invoices or other documents that tax laws state are mandatory to issue and deliver to buyers of both goods and services. "



More on this topic

Customs Activities Suspended in Puerto Quetzal

June 2017

A court ruling has overturned the SAT resolutions authorizing Empresa Portuaria Quetzal y Terminal de Contenedores Quetzal to operate as temporary customs warehouses.

Although the Superintendency of Tax Administration (SAT) has announced that it will be appealing the ruling given by the Second Administrative Appeals Chamber, the reality is that since June 28, the activities of the customs warehouses in Empresa Portuaria Quetzal (EPQ) have been suspended as well as those at the Terminal de Contenedores Quetzal (TCQ). "...The resolution orders that the SAT no longer has the customs service under its administration, which contravenes the Central American Customs Code CAUCA, therefore the Superintendency will file an appeal against the decision made by the Court."

Suspension of Business Closures for Fiscal Problems

April 2013

A court ruling has suspended the Tax Authority in Guatemala from closing businesses who fail to comply with tax rules.

Mauro Chacón, President of the Constitutional Court (CC), explained that four actions of unconstitutionality have been presented by the chambers of Agriculture and Commerce, one of which was provisionally suspended by the Supreme Court.

Guatemala To Reinforce Tax Audits

March 2013

In order to compensate for the resources that the government will not receive from taxes vetted by the Constitutional Court, the Tax Authority will increase audit pressure.

The decrease of $64 million in revenue, has led the Tax Authority of Guatemala (SAT by its initials in Spanish) to strengthen its control plan with which it supervises companies.

Business Reps Ejected From Institutions in El Salvador

August 2012

The National Association of Private Enterprise has rejected the removal of business representation from the boards of 19 autonomous entities.

A press release from the National Association of Private Enterprise (ANEP) reads:

This Friday (17 August 2012), the Legislature issued law reforms to remove social control in autonomous entities as an attempt to silence our Association and Civil Societies in their fight to defend democracy and enforce the law, the Constitution and the decisions of the Constitutional Chamber.

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