Guatemala Tax Calendar for June 2014

Calendar of obligations for payments in June 2014 and Tax Memorandum on tax exemptions and the cases in which they are applicable.

Thursday, June 5, 2014

Tax Memorandum 8 to 14 June 2014

The tax exemption, is for all taxpayers?

Derived from the reforms contained in Decree No. 19-2013 of Congress, in the Official Journal of 22 May 2014, published the Government Agreement No. 167-2014 which introduces reforms to several articles of Government Decision No. 213 - 2013 "Regulation on the Law on Income Tax."

This Agreement amends articles 7 on "Taxpayer Registration" and 25 on "Construction Activities and similar." Articles 25 A "Treatment Article 35A of the Act" 25 B "Integrating Costs and Expenses" have been added. It also includes three transitory articles, including 7 which literally states:

"Article 7. Transient.
Regularization. Taxpayers who from the term of this agreement, choose to regularize operations or modify the method of recording costs and expenses under the provisions of this regulation, if the payment of taxes or compliance with formal obligations is performed by applying this special treatment or presentation of omitted statements or correction of those already submitted, shall enjoy exemption, as follows:

One hundred percent (100%) of fines and surcharges, if the payment of taxes and compliance with formal obligations, is performed during the first month of the term of this agreement.



More on this topic

Guatemala: Tax Calendar March 2015

March 2015

Tax Memorandum by Tezó and Associates regarding overpayments of tax on income and payment schedule for obligations in March 2015.

Tax Memorandum by Tezó and Associates:

Not later than March 31, 2015 Tax Declarations must be filed on income for the year 2014.

Among the many issues which must be analyzed regarding the method of reporting in this declaration is the payment of income tax for the year.

Guatemala Tax Calendar January 2015

January 2015

Payment schedule for liabilities in January 2015 and Memorandum on Tax Bancarization.

Tax Memorandum

The requirement for Tax Bankarization is regulated by Articles 20 and 21 of Decree No. 20-2006, articles which were amended by Articles 27 and 28 of Decree No. 04-2012, specifically in order to change the amount of bankarization amount from $6,585 to $3,951

Guatemala Tax Calendar December 2014

December 2014

Schedule of payment of liabilities for December 2014 and Tax Memorandum on the new control department for exempt taxpayers.

Tax Memorandum

Department of Control for Exempt Taxpayers

The SAT is directly notifying taxpayers of the creation of a Department of Control for Exempt Taxpayers

Tax Calendar for Guatemala - July 2014

July 2014

Calendar obligations for payments in July 2014 and Tax Memorandum regarding information requests related to transfer pricing.

Tax Memorandum July 10 - 14 2014

The SAT has initiated the requirement for information regarding transfer pricing.

Article 27 of Decree No. 19-2013 moves the entry into force of the "Special Rules for Valuations Between Related Parties" to 2015.

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