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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Guatemala's private sector filed a legal action against the Superintendence of Tax Administration, arguing that the entity had indicated that it would defer tax collection if the restrictions remained in place, but did not do so.

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Payment of Taxes: Flexible Deadlines in Panama

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Extension of deadlines for the payment of taxes and flexibility in the submission of income tax returns by natural and legal persons are some of the measures that the authorities will implement in the context of the Covid-19 crisis.

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Panama: Proposal to Suspend Tax Payments

March 2020

In view of the emergency arising from the spread of covid-19, a bill was submitted to the Assembly proposing a 90-calendar-day suspension of the payment of municipal and national taxes.

The initiative also establishes the suspension for 90 days of the payment of electricity and drinking water, as well as mortgage and personal loans, among others, reported the National Assembly.

Taxes: Moratorium Proposed in Costa Rica

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A three-month moratorium on the payment of value added taxes, business income and customs duties is the proposal of the Executive in view of the emergency caused by the spread of covid-19 in the country.

The initiative "COVID-19 Tax Relief Project", which was presented to the Legislative Assembly on March 16, proposes that taxpayers can postpone the payment of taxes for at least three months.

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