As part of the process of digitalization of tax procedures, as of July 1, 2021, taxpayers who register with the Superintendence of Tax Administration will be added to the Online Electronic Invoice regime.
Data from the Superintendence of Tax Administration (SAT) show that as of March 2021, 265,620 taxpayers had already registered in the Online Electronic Invoice (FEL) regime.
As of December 15, the X-ray module began operating in the Guatemalan maritime terminal, which will serve to inspect, in a non-intrusive manner, the contents of the containers that are used to import and export goods.
The regulations that will apply for these non-intrusive verifications were published in the Diario de Centro America. The implementation of this system is an indispensable requirement for the certification of ports by the Coast Guard in national security issues and by the tax collector.
The Superintendence of Tax Administration announced that it will audit companies that pay less than the sector average, that do not invoice and that have sales in different social networks.
The country's tax authority has turned its attention to online commerce, since in this new business context and change in consumption habits, Internet sales have increased exponentially.
As a result of the operations carried out by the Superintendence of Tax Administration to stop smuggling, in recent days there have been two attacks on the customs area of Tecún Umán I, on the border between Guatemala and Mexico.
According to information provided by the Guatemalan authorities, on November 13 and 17, groups of alleged smugglers attacked the customs of Tecún Umán I in San Marcos, because in the operations deployed by the tax authority, merchandise was seized that was not declared upon entry into the country.
With the entry into force of 122-2019 Agreement, the application of the specific tax, the customs information corresponding to cement or clinker imports and the appointment of personnel to supervise storage places is regulated.
Since the 122-2019 Governmental Agreement was published in the Diario de Centro América on July 25, 2019, the regulations have become effective in the country.
In Guatemala, the Superintendence of Tax Administration rejected the offers presented by Tönnjes Card International, S.A., and GSI Guatemala, S.A., valued at $10.3 million and $8.8 million, respectively.
The report drawn up by the Tendering Board states that "... because the non fundamental requirements established in the Tendering Rules in Chapter Two Special Provisions have not been corrected, it is determined to Reject the tenders presented by the bidders...".
With the entry into force of the Single Central American Declaration, businessmen in the region report losses because of the delays generated by the implementation of the new system in the import and export processes.
At the end of March, a report was made that the Council of Economic Ministers (COMIECO) agreed to postpone to May 7, 2019, the entry into force of the Single Central American Declaration (DUCA), which had initially been set for April 1, 2019.
In Guatemala, a call to take part in a qualification process is being made to companies interested in bidding for an electronic marketing service, a process to be held in an information meeting on June 26.
The tax stamps will be used in the county's customs posts and the meeting in which the details of the contracting process will be provided, was convened by the Superintendency of Tax Administration (SAT).
As part of an audit plan which will start this year and will include access to banking information, the tax authority will be verifying transactions of real estate sales.
With its 2017 audit plan the Superintendency of Tax Administration is preparing to use for the first time a law that authorizes it to access taxpayer's banking information when required.
The Ministry of Economy has published its annual list of application of tariffs by product classification and trade agreements.
From a statement issued by the Ministry of Finance in Guatemala:
Guatemala, March 10, 2016. On February 3, the Ministry of Economy published the annual lists of application of tariffs in accordance with legislation approved by the Congress, which serves as reference for developing the necessary documentation for the importation of goods from trading partners maintaining lists, nomenclature and description approved by the legislature.
Businessmen have complained to the Executive office about the slowness and inefficiency of customs inspections of the country, where containers are retained for up to 15 days.
The truckers blockade which paralyzed customs offices in Jutiapa for a week, has made entrepreneurs question the efficiency of border posts in the country because of the time invested in land transport.
The Inter-American Development Bank has warned that it will make conditional a loan of $419 million for the 2016 on restructuring of the Tax Administration and adoption of anti-corruption measures.
The loans granted by institutions such as the Inter-American Development Bank (IDB) and the World Bank to Guatemala are in danger if key transparency aspects relating to the functioning of the Superintendency of Tax Administration (SAT) are not restructured, as well as the Law on Procurement and Contracting State.
With the hope of getting exemptions reinstated, maquila sector union representatives are calling on a thousand companies to avoid the payment of the income tax until the exemptions are reactivated.
The Superintendency of Tax Administration (SAT) confirmed in early January that both administrators and users of free zones and maquilas (by decree 65-89 and 29-89 respectively) must pay income tax (ISR) for the fiscal year 2016.
In the absence of a law to renew tax incentives, some 1,223 companies in the maquila sector and the free zone will have to pay income tax in 2016.
After the lapse on December 31 of tax benefits for companies working under these special arrangements, the Superintendency of Tax Administration of Guatemala will officially begin charging ISR, a measure that will bring in revenue to the state in the order of $258.4 million (a Q2 billion).