Guatemala: Tax Calendar - December 2018

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

Friday, December 7, 2018

Tax calendar of obligations corresponding to December 2018:

Friday, 14th
Monthly Income Tax withholdings for Employees

Friday, 14th
Withholdings on income from real estate and furniture (interest)

Friday, 14th
Income tax returns on income from real estate capital and furniture (when they are not withheld)

Friday, 14th
Income tax returns on capital gains income

Friday, 14th
Income tax withholding for suppliers registered in the Simplified Optional Regime

Friday, 14th
Income tax returns inscribed in the Simplified Optional Regime

Friday, 14th
Income tax withholding for special invoices

Friday, 14th
Income tax withholdings for payments to non-residents in Guatemala

Friday, 14th
Income tax returns of non-residents in Guatemala (when they are not withheld)

Thursday, 20th
Fees to IGSS, IRTRA and INTECAP. Electronic

Friday, 21st
Affidavit of VAT withholdings (Decree No. 20-2006)

Viernes 28
Returns to OPA and a sealed copy thereof to the Industrial Policy Directorate, Decree-Law No. 29-89

Friday, 28th
Update of the RTU for changes in the Taxation Regimes

Wednesday, January 2nd
VAT on Special Invoices

Wednesday, January 2nd
Affidavit and monthly payment of VAT

Wednesday, January 2nd
Monthly return Small Taxpayer regime 2046

From the memo of Tezó y Asociados:

Article 120 of the Tax Code establishes that "Taxpayers must update or ratify their registration data annually, by the means that the Tax Administration makes available to them. The information presented by the taxpayer must also contain the updating of its main economic activity or activities, which will be those that in the corresponding tax period have reported more than 50% of income to the taxpayer.”

The rule states that registration data must be updated and ratified annually but does not indicate when; the criteria followed by SAT (Tax Administration System) is that the year expires in the month of incorporation. However, if necessary, in December of each year, the tax registration must also be updated. In fact, there are several issues that the Management of each Company must analyze and define the form and basis of taxation of its different tax obligations; if it decides to modify, it must give notice to the SAT in December of the year prior to which the change is desired, for example: The form of taxation of income tax for income from profitable activities (tax on profits or on income). The equation used to calculate the income tax payable quarterly (using partial accounting closings or estimated taxable income). The ISO accreditation form (a. Accredit the ISO paid the previous year with the income tax to be paid this year, or b. Accredit the quarterly income tax with the ISO). All these changes must be made in the taxpayer's RTU and do not require SAT authorization.

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Schedule of payments of obligations corresponding to January 2019 and tax memorandum on the validity of minimum wages 2019.

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From a report by Tezo and Associates:

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Schedule for Payment of liabilities for October 2014

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