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

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