Guatemala: Tax Calendar April 2015

Tax Memorandum by Tezó and Associates regarding verification of the information presented in the annual declaration of income tax.

Tuesday, April 7, 2015

Tax Memorandum by Tezó and Associates:

In March 2015 the SAT sent an email containing a reminder to some Special Taxpayers in respect to the maturity of the annual Income Tax affidavit (ISR). This email includes he notice with the following paragraph: "In April 2015, the SAT will verify the information presented in the annual ISR affidavit, for which reason it asks, among other things, for the integration of non-deductible expenses and receivables reported and declared. "

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Guatemala: Tax Calendar up to July 2018

July 2018

Calendar of payment of obligations corresponding to the month of July 2018.

From a tax memorandum by Tezó and Associates:


Monday 16 
Monthly income tax (ISR) deductions for 1331 employees - 

Guatemala: Tax Calendar March 2015

March 2015

Tax Memorandum by Tezó and Associates regarding overpayments of tax on income and payment schedule for obligations in March 2015.

Tax Memorandum by Tezó and Associates:

Not later than March 31, 2015 Tax Declarations must be filed on income for the year 2014.

Among the many issues which must be analyzed regarding the method of reporting in this declaration is the payment of income tax for the year.

Guatemala Tax Calendar January 2015

January 2015

Payment schedule for liabilities in January 2015 and Memorandum on Tax Bancarization.

Tax Memorandum

The requirement for Tax Bankarization is regulated by Articles 20 and 21 of Decree No. 20-2006, articles which were amended by Articles 27 and 28 of Decree No. 04-2012, specifically in order to change the amount of bankarization amount from $6,585 to $3,951

Tax Calendar for Guatemala - July 2014

July 2014

Calendar obligations for payments in July 2014 and Tax Memorandum regarding information requests related to transfer pricing.

Tax Memorandum July 10 - 14 2014

The SAT has initiated the requirement for information regarding transfer pricing.

Article 27 of Decree No. 19-2013 moves the entry into force of the "Special Rules for Valuations Between Related Parties" to 2015.

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