"Reserved" Tax Information in Guatemala

Resolution 450-2009 classifies taxpayer inspection and audit activities as "reserved information".

Tuesday, July 14, 2009

The resolution by the state´s revenue authority (SAT) establishes which documents and information won't be publicly available. Among them is taxpayer compliance.

From La Prensa Libre´s website: "The decision is based on the 58-2007 decree from the Information Access Law. It establishes three classifications, which include risk models used, audit and inspection manuals and systems, and the yearly inspection plan".

More on this topic

Guatemala: Tax Calendar up to December 2017

December 2017

Calendar of payments of obligations corresponding to November 2017 and Tax Memorandum on verification of compliance with labor and social security laws.

From a Memorandum sent by Tezó and Associates: 

The Ministry of Labor and Social Welfare has announced that it is in the process of reviewing compliance with labor and social security laws, which is granted by the Labor Code.  The content of that communication follows.  

Guatemala: Tax Calendar October 2016

November 2016

Memorandum on "Rights of taxpayers' payment schedule and liabilities for October 2016.

From a Memorandum sent by Tezó and Associates:

Rights of taxpayers

Article 50 of Decree No. 37-2016 added Article 21 "A" to the Tax Code, establishing that taxpayers rights, be they acting by themselves, through a legal representative or an authorized third party, among others established by law, are the following:

Guatemala: Tax Calendar March 2016

March 2016

Memorandum regarding the Annex to the annual affidavit of income tax and related parties and payment schedule for obligations in February 2016.

From a Memorandum sent by Tezó and Associates:

Article 64 of the Rules of the "Book 1 Income Tax" Decree No. 10-2012 as amended, states that "Pursuant to Article 65 paragraph 1 of the Act, taxpayers who manifest in their affidavit of annual Income Tax performing transactions with related parties abroad must attach an annex containing information so that tax authorities have access to this information. "

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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