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Paying taxes, Income tax, income tax and taxes
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Guatemala: Maquilas to be Charged Income Tax

Wednesday, January 13, 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).

Guatemala Tax Calendar November 2014

Monday, November 10, 2014

Schedule for Payment of liabilities for October 2014

Tax Calendar November 2014 (corresponding to obligations generated in October 2014)

Monday 17
Monthly withholding income tax for employees - 1331

Monday 17
Deductions for capital income on property and goods (interest) - 1331

Monday 17
ISR Declaration on income from capital from property and goods (if not retain them) - 1321

Guatemala Tax Calendar for September 2014

Thursday, September 4, 2014

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

Tax Calendar Guatemala August 2014

Monday, August 4, 2014

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):

Tax Calendar for Guatemala - July 2014

Tuesday, July 8, 2014

Calendar obligations for payments in July 2014 and Tax Memorandum regarding information requests related to transfer pricing.

Tax Memorandum July 10 - 14 2014

The SAT has initiated the requirement for information regarding transfer pricing.

Guatemala Tax Calendar for June 2014

Thursday, June 5, 2014

Calendar of obligations for payments in June 2014 and Tax Memorandum on tax exemptions and the cases in which they are applicable.

Tax Memorandum 8 to 14 June 2014

The tax exemption, is for all taxpayers?

Derived from the reforms contained in Decree No. 19-2013 of Congress, in the Official Journal of 22 May 2014, published the Government Agreement No.

Guatemala: Tax Calendar for May 2014

Wednesday, May 7, 2014

An announcement by the SAT relating to audits on quarterly income tax payments and payment schedule of obligations corresponding to April 2014.

Tax Memorandum May 7-14 2014

Quarterly income tax payments and supervision of the Superintendency of Tax Administration (SAT):

Congress of Guatemala Receives Tax Reform Bill

Monday, February 6, 2012

A draft submitted by the Executive aims to reform six laws in order to increase tax revenues.

A press release by the Congress of the Republic of Guatemala reads:

The Board of the Congress, headed by Deputy Gudy Rivera, received on 3rd February a visit from the President of the Republic, Otto Perez Molina, who along with Finance Minister, Pavel Centeno and the Secretary General of the Presidency Gustavo Martinez, officially handed over a tax reform which seeks to reform six laws for the primary purpose of increasing tax collection and controling the pace of debt maintained by the State, which is growing.

Guatemala: Tax Collection Increases by 30.6%

Tuesday, January 3, 2012

In November 2011 tax collection reached the milestone amount of $1,205 million, 30.6% more than in the same period in 2010.

The head of the Tax Authority, Rudy Villeda cited as the main causes of this growth improvements in economic activity and greater control of tax collection.

According to the analyst from the American Institute for Fiscal Studies (ICEFI) Jhonatan Mencos, the main factors that determined the increase were: 'The strong economic activity evidenced in the year and the tax amnesty decree issued by the Executive from February to August’", reported Siglo21.com.gt.