Guatemala: Tax Calendar - January 2019

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

Friday, January 11, 2019

Tax calendar of obligations corresponding to December 2019:

Tuesday 15th
VAT return to credit employees' income tax (January to December 2018)

Tuesday 15th
Monthly income tax withholding for employees

Tuesday 15th
Withholdings on income from real estate and furniture (interest)

Tuesday 15th
Income tax return on income from real estate capital and furniture (when not withheld)

Tuesday 15th
Income tax return on capital gains income

Tuesday 15th
Income tax withholding for suppliers registered in the Simplified Optional Regime

Tuesday 15th
Income tax returns inscribed in the Simplified Optional Regime

Tuesday 15th
Withholding income tax for Special Invoices

Tuesday 15th
Income tax withholdings for payments to non-residents in Guatemala

Tuesday 15th
Income tax returns of non-residents in Guatemala (when not withheld)

Monday 21st
Fees to IGSS, IRTRA and INTECAP Electronic

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

Monday 21st
Report of exemption certificates issued (October-December 2018)

Tuesday 29th
Affidavit to OPA and sealed copy thereof to the Directorate of Industrial Policy, Decree No. 29-89.

Thursday 31st
VAT on Special Invoices 2085

Thursday 31st
Affidavit and monthly payment of VAT

Thursday 31st
Monthly declaration Small Taxpayer regime 2046

Thursday 31st
Solidarity Tax (ISO October-December 2018)

Thursday 31st
Inventory report of inventory balances up to December 31, 2018 1391

Thursday 31st
Single Real Estate Tax (IUSI October-December 2018)

From the Tezó y Asociados memo:

On December 28, 2018, the Ministry of Labor and Social Welfare published in the Diario de Centro América Governmental Agreement No. 242-2018, whereby minimum wages are set for Agricultural, Non-Agricultural and Exporting and Maquila activities, effective as of January 1st, 2019.

Read full article (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 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 January 2012 Tax Calendar

January 2012

Memorandum on "Minimum Wages 2012", and repayment schedule for payment of tax obligations for December 2011.

January 2012 Tax Calendar

The deadlines reported in this month correspond to obligations for December 2011.

Friday the 13th Schedule of VAT (January to December 2011) 1119

Memorandum and Guatemala Tax Calendar January 2011

January 2011

Minimum Wage 2011 and maturity dates in January 2011 for tax liability of December 2010.

MINIMUM WAGE

In a publication made on December 30, 2010, in the Official Newspaper, the Government Agreement No. 388-2010 of the Ministry of Labour and Social Welfare, establishes the new minimum wages for agricultural activities, and for non-farming export activities ruled by Decree No. 29-89, effective January 1st, 2011.

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