Guatemala Tax Calendar November 2014

Schedule for Payment of liabilities for October 2014

Monday, November 10, 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

Monday 17
ISR Declaration on income from capital from property and goods (if not retain them) - 1321

Monday 17
ISR Declaration on capital gains income - 1321

Monday 17
Withholding income tax for suppliers registered in the Simplified Option Scheme - 1331

Monday 17
ISR Declaration for those enrolled in the Simplified Option Scheme - 1311

Monday 17
Withholding Income Tax for Special Invoices - 1331

Monday 17
Withholding income tax on payments to non-residents in Guatemala - 1352

Monday 17
ISR Declaration for non-resident in Guatemala (when it is not retained) - 1371

Thursday 20
Contributions to the IGSS, IRTRA and INTECAP. - Electronic

Monday 24
Affidavit of withholding tax (Decree No. 20 * 2006) - 2219

Friday 28
OPA Declaration and sealed copy to the Department of Industrial Policy, Decree No. 29-89

Monday December 1st.
Special VAT Invoices - 2085

Monday December 1st.
Affidavit and monthly payment of VAT. - 2237

Monday December 1st.
Monthly Statement small taxpayers regime - 2046

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 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

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