Guatemala: Tax Calendar - August 2018

Calendar of payment of obligations corresponding to the month of July 2018 and tax memorandum on the classification as an expense of the ISO when it is paid extemporaneously.

Wednesday, August 22, 2018

From a memorandum by Tezó y Asociados: 

In the course of 2017 and so far in 2018, the Superintendency of Tax Administration -SAT- has published on its website newsletters entitled "Institutional Tax Criteria" stating that it is doing so in order to facilitate compliance with the obligations of taxpayers. For this purpose, it is conducting dialogues with the participation of taxpayers, Audit Firms, Law Firms, etc. In one of those meetings, the participants presented, according to the respective bulletin, their different positions, doubts, comments and observations regarding the operation of the Solidarity Tax Solidarity -ISO- mainly in terms of its form of accreditation and the most frequent cases in which different points of view and criteria have been given by the  participants. As a result of this activity, the SAT issued the Institutional Tax Criteria No. 3-2017 with the title "Forms of Accreditation of Solidarity Tax. 

Read full memorandum (in Spanish).

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Guatemala: Tax Calendar - December 2018

December 2018

Calendar of payments of obligations corresponding to December 2018 and tax memorandum on the data update before the Superintendence of Tax Administration.

Tax calendar of obligations corresponding to December 2018:

Friday, 14th
Monthly Income Tax withholdings for Employees

Guatemala: Tax Calendar for October 2012

October 2012

A fiscal memorandum has been released by Tezó and Associates detailing tax obligations, and the payment schedule for September 2012.

Tax Memorandum

October 13 to 12, 2012 Edition

Planning Tax Obligations

The planning of tax liabilities for taxpayer, should be conducted in conjunction with the preparation of budgets and be concrete before the start of each year.

Guatemala: Tax Calendar for September 2012

September 2012

A financial memorandum has been released by Tezó y Asociados about who should pay for the ISO 2012 and obligations payment schedule for August 2012.

Tax Memorandum
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Mechanism to resolve tax conflicts

Decree No. 4-2012, Evasion Act II, adds Article 145 A to the Tax Code in order to strengthen the fiscal process and adds a new regulatory step to be performed before any audience for consultation, in the case of fiscal adjustments. The text of the article entitled "Mechanism to resolve tax conflicts" is reproduced below:

Guatemala: August 2012 Tax Calendar

August 2012

A memorandum by Tezó y Asociados Tezó has been released detailing who should pay ISO 2012, and the bond payment schedule for August 2012.

Tax Memo Edition 10 -12
Who should pay for ISO 2012?

As we develop our Tax Memo No.10-12, there is uncertainty about the ISO exemption for taxpayers enrolled in the General Income Tax scheme.

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