Tax Duties Deferred in Guatemala

The Superintendence of Tax Administration declared the days between March 24 and April 14 as non-working days for the purposes of calculating the periods established in the tax legislation.

Wednesday, March 25, 2020

On March 24, Resolution of the Superintendence of Tax Administration Number SAT-DSI-280-2020 was published in the Official Journal, in which the days of March 24, 25, 26, 27, 30 and 31, 2020, and April 1, 2, 3, 6, 7, 8, 13 and 14, 2020, inclusive, were declared non-working days for purposes of deferring the computation of the terms established in the tax legislation and the internal administrative procedures of this entity.

See "Coronavirus: How Will It Affect Business?"

Point four of the resolution states that "... The suspension of days, for the effects foreseen in this resolution, may be extended, in the event that once the period for which this suspension was agreed has expired, the exceptional circumstances that gave rise to this suspension continue to apply."

In the case of legal proceedings, are not subject to this measure and must continue its course in accordance with the terms and stages established by the relevant law.

See full resolution (in Spanish).

Coronavirus: How do the outlook for companies in Guatemala change?

We prepared for our clients the report "Information System: Covid-19 and Business Outlook" which helps companies to measure the impact that the crisis will have on their activity in the coming months.

Click here to request access to this report.

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