Guatemala: Serious Delay in Repayment of Tax Credits

The SAT's attempt to be more transparent in its management is causing delays in processing tax rebates, which add up to $387 million.

Friday, July 8, 2016

Guatemalan businessmen argue that the "logjam" of applications for a tax rebate now adds up to over 3,000 cases, equivalent to almost $387 million.

See: "Guatemala: VAT Exemption on Electricity Bill"

The head of the SAT, Juan Francisco Solórzano Foppa, told that "... they want to make these procedures more transparent, therefore as of yesterday, on the website of the institution there is a list of companies asking for a refund of the VAT paid on purchases. According to Solorzano, 'from October 2013 to date there are 3,293 pending applications; That represents approximately 77 requests a month for tax rebates'."

"... He added that 'in other administrations, this very much lends itself to corruption, there are former employees and former officials linked to the SAT process that have altered the list and have carried out audits in exchange for money paid by people trying to get their rebate as soon as possible. Hence the importance of making it public," said Solórzano Foppa."  

More on this topic

How to Improve Tax Refunds

May 2018

Standardizing procedures and applying administrative silence in favor of the taxpayer, are some of the proposals that Congress has received for reforming the current regulations.

Due to the widespread delay in the tax refunds which is still harming the majority of the companies in the country, the Central American Institute of Fiscal Studies (Icefi), the Center for National Economic Research (Cien) and the Association of Exporters (Agexport), delivered to the Economic Commission at the Guatemalan Congress, a proposal to modify the regulations that are currently applied. 

Guatemala: $109 million in Tax Refunds

February 2018

The Tax authorities have announced that during the first quarter of the year they expect to start making reimbursements corresponding to requests for the fiscal periods of 2013 to 2015.

The acting superintendent of the Tax Administration, Abel Cruz, said that companies that have already been audited will be able to receive the corresponding settlement. 

Guatemala: Tax Credit Refund Accelerated

August 2017

The almost $300 million in tax credit that the tax administration plans to return in the short term correspond to requests for fiscal years from 2013 to 2015.

A year after modifying the processes to provide more transparency in the return of tax credits to exporting companies, the Superintendency of Tax Administration is preparing to accelerate the procedures and return credits that have been delayed for more than two years. Intendant Leonel Villamar commented that "... "There is a dam that we need to evacuate and we are working with taxpayers to speed up delivery."

SAT's Multi Million Dollar Debt to Guatemalan Exporters

October 2013

The Tax Authority (SAT) owes to domestic exporters about $313 million in tax credit refunds.

This was explained by the superintendent Carlos Muñoz, adding that "... this amount represents the backlog in tax credit refunds of Value Added Tax (VAT) to Exporters and there are cases which have been awaiting payment since 2011," noted an article in

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