Payment schedule of obligations corresponding to August 2014 and Memorandum on Tax Regulation on Occupational Health and Safety.
Tax Memorandum August 13th to 14th, 2014.
Regulation of Occupational Health and Safety
The Ministry of Labor and Social Welfare published in the official newspaper La Gaceta of August 11, 2014 Governmental Agreement No. 229-2014 through which issues the "Regulation of Occupational Health and Safety" must be observed by all employers. Its validity is from February 11, 2015, ie there are six months to implement the measures for occupational health and safety, required by this Regulation.
Calendar of payment obligations for July 2014 and Memorandum Tax on banking secrecy.
Tax Memorandum August 12nd - 14th 2014
Is bank secrecy is over?
All OECD countries as well as others such as Costa Rica have committed to the automatic exchange of tax information.
Because of the importance of this topic, the following is transcribed from a statement issued by the Organization for Economic Cooperation and Development (OECD):
A Memorandum has been issued by Tezó y Asociados on the Transfer Pricing Study and obligations for the payment schedule corresponding to September 2013.
Tax Memorandum 12 to 13 October 2013
Transfer Pricing Study
The purpose of the transfer pricing study in Guatemala, is to determine whether transactions by a local company during a fiscal tax year, with related subjects living abroad, were agreed and at prices similar to those established between independent parties, which is defined as "Principle of Free Competition", and taking into account in this new standards established by Decree No. 10-2012, Act Income Tax (Articles 54 to 67) and in the Regulation (Articles 37 to 66).