Guatemala: Tax Calendar to July 2017

Memorandum on taxes to support sustainability and special donations, and schedule of payments for tax obligations in June 2017.

Thursday, July 13, 2017

Memorandum by Tezo y Asociados on "Tax support for sustainability and special donations":
 
This article is the first of several that discuss different tax supports that could be used in sustainability actions. 
 
Sustainability is not an act of beneficence, a punctual act where a company donates money or provides some resources, but a way of doing business.  It is important that we leave behind the idea that to be responsible companies we have to donate resources, while adopting a new paradigm that says responsible companies are those who do business that create value for them as well as for their groups of interest (Porter, Kramer, 2006).
 


 

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Guatemala: Tax Calendar August 2013

August 2013

Memorandum from Tezó y Asociados regarding the Annual Declaration of Compliance with Labor Duties and obligations for the payment schedule corresponding to July 2013.

Tax Memorandum
Issue 10 to 13 August 2013

Annual Declaration of Compliance with Labor Duties
(For firms operating under Decree No. 29-89)

Costa Rica: Tax Calendar October 2012

October 2012

A publication has been released from the General Directorate of Taxation with expiration dates for tax obligations in October 2012.

Friday, October 12
- D-107 Tax on casinos and gambling halls
- D-113 Tax on income and capital gains from mutual funds.
- D-160 Quarterly Statement printing invoices and other documents.

Guatemala: Tax Calendar for September 2012

September 2012

A financial memorandum has been released by Tezó y Asociados about who should pay for the ISO 2012 and obligations payment schedule for August 2012.

Tax Memorandum
September 12 to 12, 2012 Edition

Mechanism to resolve tax conflicts

Decree No. 4-2012, Evasion Act II, adds Article 145 A to the Tax Code in order to strengthen the fiscal process and adds a new regulatory step to be performed before any audience for consultation, in the case of fiscal adjustments. The text of the article entitled "Mechanism to resolve tax conflicts" is reproduced below:

Guatemala: Memo and March 2011 Tax Calendar

March 2011

Items to be taken into account to carry out an annual transaction study between related companies.

Currently, several countries have existing legislation on transfer prices. The legislation regulates the elements that should be available to carry out an annual survey of transactions between related companies, as well as indicators serving as basis for determining if transfer pricing between related parties are within legal parameters.

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