Guatemala: Tax Audits

The Tax Authority has started a campaign to control trade in general.

Monday, February 3, 2014

The Superintendency of Tax Administration (SAT) is launching the Massive Fiscal Presence plan to verify tax obligations, under which 200 auditors will make visits to various production facilities. The aim is to check that these are complying with their tax obligations.

Ariel Guerra, chief of Supervisors, said: "... in January alone auditing was started at least 100 companies, it was determined that the main fault was businesses not being registered with the SAT or emiting bills without being authenticated by this body. "

"... the activity is not focused in any particular productive sector but will focus on areas such as restaurants, shops, bars, schools, grocery stores, bakeries, gas stations and professional services".

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