Guatemala: Tax Calendar for May 2014

An announcement by the SAT relating to audits on quarterly income tax payments and payment schedule of obligations corresponding to April 2014.

Wednesday, May 7, 2014

Tax Memorandum May 7-14 2014

Quarterly income tax payments and supervision of the Superintendency of Tax Administration (SAT):

The SAT has recently announced that it will oversee statements on Quarterly Payments of ISR, especially the deductibility of expenses and is also asking for integration of expenses reported as nondeductible.

This applies to taxpayers who have chosen the format "Perform quarterly closures or partial settlement of a preliminary activities at the end of each quarter to determine taxable income."



More on this topic

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

Guatemalan Tax Calendar February 2014

April 2014

2013 declaration of Income Tax and schedule for payments in February 2014.

Tax Memorandum February 4th-14th 2014

Need to integrate the cost of sales

March 31 is the deadline for the declaration of Income Tax - ISR- for the year 2013 and considering that the SAT is exercising control more often and with more resources, such as technology, information provided by the taxpayer such as the case of the report on stocks of inventories kept up to the closing date, classification of taxpayers and other things, it is important to prepare this statement including amounts that are integrated and supported with the appropriate legal documentation. Of course, this is in the case of the taxpayer settling heir tax bill and being registered in the System On Profits From Lucrative Activities.

Guatemalan Tax Calendar February 2014

February 2014

2013 declaration of Income Tax and schedule for payments in February 2014.

Tax Memorandum February 4th-14th 2014

Need to integrate the cost of sales

March 31 is the deadline for the declaration of Income Tax - ISR- for the year 2013 and considering that the SAT is exercising control more often and with more resources, such as technology, information provided by the taxpayer such as the case of the report on stocks of inventories kept up to the closing date, classification of taxpayers and other things, it is important to prepare this statement including amounts that are integrated and supported with the appropriate legal documentation. Of course, this is in the case of the taxpayer settling heir tax bill and being registered in the System On Profits From Lucrative Activities.

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