Guatemala: Tax Calendar June 2015

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

Monday, June 8, 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)
-Declaration of Income tax on income from capital gains
ISR -Retention for suppliers registered in the Optional Simplified Regime
ISR -Declaration for those registered in the Optional Simplified Regime
-Retención ISR for Special Invoices
-Retenciones ISR for payments to non-residents in Guatemala
-Declaration Nonresident income tax in Guatemala (when not retained)

Friday 19
-Affidavit Withholding tax (Decree No. 20-2006)

Monday 22

Friday 26
-Declaration OPA and sealed copy to the Department of Industrial Policy, Decree No. 29-89

Tuesday 30
-VAT Special Invoices
-Affidavit and monthly payment of VAT.
-Declaration Monthly Regimen for Small Taxpayers

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 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

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

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