Guatemala: Tax Calendar - June 2018

Schedule of payment for obligations and Tax Memorandum on the obligation to have available and up to date accounting books.

Tuesday, June 12, 2018

From a memorandum by Tezó y Asociados: 

We must take into account that, after the fiscal closing on December 31, 2017 and when submitting the respective "Annual Tax Return on Income Tax" taxpayers obliged to keep complete accounting records and be enrolled in the Lucrative Profits Regime, are obliged to have at the disposal of the Tax Administration the Balance Sheet, Income Statement, Statement of Cash Flows and Statement of Cost of Production when appropriate. These Financial Statements must be signed by the Taxpayer or his/her Legal Representative and the responsible Accountant registered with the Tax Administration. Obligation established in article 40 of Decree number 10-2012 and its amendments.   

Likewise, Article 50 of the same Decree establishes that taxpayers, both those registered in the Lucrative Profits Regime and in the Simplified Optional Regime on Income from Lucrative Activities, are obliged to maintain accounts in accordance with the Commercial code, they must comply with the obligations contained in said Code, in terms of keeping books, records and financial statements.  

Remember that Decree number 37-2016 expanded the requirement of information that these accounting books should contain, and it has been in force since February 2017. 

Read full tax calendar. (In Spanish)

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