Guatemala Tax Calendar September 2013

Deadlines in September 2013 for the tax liabilities of August 2013.

Thursday, September 5, 2013

Tax Memorandum Edition
11 to 13 September 2013

Notice from the SAT Personal Identification Document-DPI

The the Official newspaper of 23 August 2013, the Constitutional Court ruled unconstitutional actions raised in Article 22 of Decree No. 39-2010 which amends Article 92 of Decree No. 90-2005, National Registration Act of Persons. This rule states that the Personal Identification Document-(DPI by its initials in Spanish) is effective as of January 2, 2013, and consequently means that the the Certificate Neighbourhood identification is no longer valid. This date was extended on December 21, 2012, the effect of the declaration of Interim Suspension by the Court.

The judgment of the Court dismisses the action of unconstitutionality and revokes the provisional suspension, which has the effect that the contested provision takes effect again from August 23, 2013 and accordingly from that date the only identification for Guatemalans is the DPI.

More on this topic

Guatemala: Tax Calendar October 2015

October 2015

Payment schedule for October 2015 and Memorandum on Transfer Pricing Tax.

Tax Memorandum of Tezó and Associates:

If your company imports, exports, provides services, receives services, or receives funding grants, among other things, with related companies located abroad, Special Valuation Rules Between Related Parties apply, as set out in Articles 54 to 67 of Decree No.

Guatemala Tax Calendar for January 2014

January 2014

A memorandum has been released detailing tax reforms to the Law on Income Tax, and payment and obligations schedules corresponding to January 2014.

Tax Memorandum 1 to 14 January 2014

Amendments to the Law on Income Tax

Decree No. 19-2013 contains amendments to the Law on Income Tax (ISR by its initials in Spanish) contained in Decree No. 10-2012 and which was published in Diario de Centro América on December 20, 2013.

Guatemala Tax Calendar October 2013

October 2013

A Memorandum has been issued by Tezó y Asociados on the Transfer Pricing Study and obligations for the payment schedule corresponding to September 2013.

Tax Memorandum 12 to 13 October 2013
Transfer Pricing Study

The purpose of the transfer pricing study in Guatemala, is to determine whether transactions by a local company during a fiscal tax year, with related subjects living abroad, were agreed and at prices similar to those established between independent parties, which is defined as "Principle of Free Competition", and taking into account in this new standards established by Decree No. 10-2012, Act Income Tax (Articles 54 to 67) and in the Regulation (Articles 37 to 66).

Guatemala: Tax Calendar August 2013

August 2013

Memorandum from Tezó y Asociados regarding the Annual Declaration of Compliance with Labor Duties and obligations for the payment schedule corresponding to July 2013.

Tax Memorandum
Issue 10 to 13 August 2013

Annual Declaration of Compliance with Labor Duties
(For firms operating under Decree No. 29-89)

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