Guatemala Tax Calendar January 2015

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

Tuesday, January 6, 2015

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

After the reform, literally Article 20 states: "Article 20. Tax purposes. Payments made by taxpayers to support costs and deductible expenses or which constitute tax credits and other expenses for tax purposes, from three thousand dollars ($3,951), must be performed by any means facilitated by the banking system, other than cash, in which it is detailed to whom the goods are sold or services provided , i.e. the object of the payment. Such payments may also be performed using credit cards, debit cards or similar means, regardless of the legal documentation required.

Tax Calendar January 2015 (corresponding to obligations generated in December 2014):

Friday 16
Monthly Employee Retention ISR 1331

Friday 16
Withholding income from real estate and furniture (interest) 1331

Friday 16
Declaration ISR income from real estate and furniture (when not retain them) 1321

Friday 16
ISR income statement on capital gains 1321

Friday 16
ISR Deductions suppliers registered on the Optional Simplified Regime 1331

Friday 16
ISR Declaration enrolled in the optional Simplified Regime 1311

Friday 16
Withholding Income Tax Special Invoices for 1331

Friday 16
Withholding income tax on payments to non-residents in Guatemala 1352

Friday 16
ISR Declaration of nonresidents in Guatemala (when not retain them) 1371

Tuesday 20
Contributions to the IGSS, and INTECAP IRTRA. electronic

Friday 23
Affidavit of withholding tax (Decree No. 20-2006) 2219

Friday 23
Report 2117/2118 issued certificates of exemption

Friday 30
Declaration OPA and sealed it to the Department of Industrial Policy copying, Decree No. 29-89

Monday February 2
Special VAT Invoices 2085

Monday February 2
Affidavit and monthly payment of VAT. 2237

Monday February 2
Monthly Statement regime Small Taxpayer 2046

Monday February 2
Solidarity Tax ISO September December 2014 1608

Monday February 2
Single Tax Real IUSI September December 2014

More on this topic

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 for October 2017

October 2017

Schedule of payments of tax liabilities for September 2017.

From a report by Tezo and Associates:

Tax schedule (obligations for July 2017) 

Friday 13th 

Guatemala: Tax Calendar June 2015

June 2015

Payment schedule for the most relevant obligations, corresponding to June 2015.

From a statement issued by Tezó and Associates:

Friday, June 12
ISR monthly Employee Retention
-Retention for income from real estate and assets (interest)
-Declaration of Income tax on income from real estate and assets (when not retained)

Guatemala Tax Calendar November 2014

November 2014

Schedule for Payment of liabilities for October 2014

Tax Calendar November 2014 (corresponding to obligations generated in October 2014)

Monday 17
Monthly withholding income tax for employees - 1331

Monday 17
Deductions for capital income on property and goods (interest) - 1331