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)
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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)
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