Guatemala: Tax Calendar for October 2017

Schedule of payments of tax liabilities for September 2017.

Monday, October 9, 2017

From a report by Tezo and Associates:

Tax schedule (obligations for July 2017) 

Friday 13th 
Declaraguate Form  
Monthly ISR Withholding From Employees - 1331 
Withholdings on income from real estate capital and goods (interest) --1331  
ISR Statement on Revenue from Real Estate Capital and Goods (when not retained)
ISR Income Tax Return - 1321  
ISR retention from suppliers registered in the Simplified Optional Regime -1331 
ISR Declaration registered in the Simplified Optional Regime - 1311  
ISR Withholding for Special Invoices --1331  
ISR Withholdings for payments to non-residents in Guatemala -1352 
ISR Declaration of non-residents in Guatemala (when not withheld) -1371 

Monday 23rd 
Fees to IGSS, IRTRA and INTECAP -Electronic  
Report of exemption certificates issued -2118  
Affidavit of VAT deductions (Decree No. 20-2006) -2219  

Friday 28th
Declaration to OPA and copy sealed by this entity to the Direction of Industrial Policy, Decree No. 29-89 

Tuesday 31st 
VAT of Special Invoices - 2085  
Affidavit and monthly VAT payment - 2237  
Monthly declaration Small Taxpayer -2045  
Third quarterly payment of income tax, -1361  
Solidarity Tax (ISO July - September 2017) -1608  
Single Tax on Real Estate (IUSI July - September 2017)

More on this topic

Guatemala: Tax Calendar up to July 2018

July 2018

Calendar of payment of obligations corresponding to the month of July 2018.

From a tax memorandum by Tezó and Associates:


Monday 16 
Monthly income tax (ISR) deductions for 1331 employees - 

Guatemala: Tax Calendar June 2015

June 2015

Payment schedule for the most relevant obligations, corresponding to June 2015.

From a statement issued by Tezó and Associates:

Friday, June 12
ISR monthly Employee Retention
-Retention for income from real estate and assets (interest)
-Declaration of Income tax on income from real estate and assets (when not retained)

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 November 2014

November 2014

Schedule for Payment of liabilities for October 2014

Tax Calendar November 2014 (corresponding to obligations generated in October 2014)

Monday 17
Monthly withholding income tax for employees - 1331

Monday 17
Deductions for capital income on property and goods (interest) - 1331

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