The Chamber of Industry of Guatemala has submitted to the Constitutional Court an appeal against 14 items in the Laws of Taxation and Anti Evasion II.
"We see abuse in the functions that the SAT is acquiring in this new law," said Andres Castillo, president of the Chamber of Industry of Guatemala (CIG).
The actions are in addition to those raised weeks ago by MPs, businessmen and the chambers of Commerce and Agriculture, noted an article in Siglo21.com.gt.
The suits citing unconstitutionality presented in Guatemala against the tax reform have caused irrecoverable losses to government coffers.
The head of Collection at tax authority SAT said that " the reform does not only include income tax (ISR)" and noted that the Constitutional Court (CC), among other resolutions, suspended the collection of a 5% tax on the first registration of tractors (Iprima).
The suspension by the Constitutional Court of the application of more articles from the Tax Reform Act could cost the state more than $255 million.
The Constitutional Court has provisionally suspended two more articles of the Tax Reform Act. The first is Article 4, which includes as earned income "pensions, retirement funds and widows' pensions, in respect of an employment exercised in the country, paid or credited to any beneficiary who is resident in Guatemala", reported Elperiodico.com.gt.
In Guatemala, the Constitutional Court has accepted an appeal filed by businessmen and suspended the application of Article 61 of the tax reform.
Unanimously and provisionally, the Constitutional Court of Guatemala ordered the suspension of Article 61 of the Tax Reform related to reclassification of operations after considering it "patently unconstitutional."
The Chambers of Commerce and Agriculture submitted to the 4th Constitutional Court challenges against fifteen articles of the Tax Update Law.
These challenges are in addition to those presented last week by the Association of Coffee Exporters, and which will be submitted today, January 25, by the Guatemalan Chamber of Construction, the National Association of Home Builders and Contractors' Guild.
Business associations have submitted a constitutional complaint against the tax package approved by the government of Guatemala.
The Chamber of Commerce of Guatemala (GCC), the Chamber of Agriculture (Camagro) and the Guatemalan Association of Exporters (Agexport), have joined together in order to find a solution to the inconstitutionalities which they allege exist in the new tax rules.
The Coordinating Committee of Agricultural, Commercial, Industrial and Financial Associations is protesting against 40 items in the tax reform laws which came into effect on 1 January.
According to the members, this reform was approved by the Guatemalan Congress without much discussion and in a hasty manner.
According to an article published by Elperiodico.com.gt, CACIF intends to present to the Finance authorities a series of amendments that would modify decree 4-2012, the Act Strengthening the Tax Administration 2 (FAT2), and 10-2012, the Tax Law Update.