Calendar of payments of obligations corresponding to December 2018 and tax memorandum on the data update before the Superintendence of Tax Administration.
Tax calendar of obligations corresponding to December 2018:
Friday, 14th
Monthly Income Tax withholdings for Employees
Friday, 14th
Withholdings on income from real estate and furniture (interest)
Calendar of payment of obligations corresponding to the month of July 2018 and tax memorandum on the classification as an expense of the ISO when it is paid extemporaneously.
From a memorandum by Tezó y Asociados:
In the course of 2017 and so far in 2018, the Superintendency of Tax Administration-SAT- has published on its website newsletters entitled "Institutional Tax Criteria" stating that it is doing so in order to facilitate compliance with theobligations of taxpayers.For this purpose, it is conducting dialogues with the participation of taxpayers, Audit Firms, Law Firms, etc.In one of those meetings, the participants presented, according to the respective bulletin, their differentpositions, doubts, comments and observations regarding the operation of the Solidarity Tax Solidarity -ISO- mainly in terms of its form of accreditation and the most frequent cases in which different points of view and criteria have been given by theparticipants.As a result of this activity, the SAT issued the Institutional Tax CriteriaNo. 3-2017 with the title "Forms of Accreditation of Solidarity Tax.
Calendar of payment of obligations corresponding to March 2018 and Tax Memorandum on how and when to use credit notes.
From a tax memorandum by Tezó y Asociados:
The VAT Law establishes that in specific cases, duly justified and in order toprovide taxpayers with timely compliance with their tax obligations, the Tax Administration is able to authorize, at the request of theTaxpayer, the issuance of other documents, additional to the Credit Notes that document returns, cancellations or discounts on operations already paid for.
Calendar of payments for obligations corresponding to February 2018 and Tax Memorandum on the regulations on factoring.
From a memorandum by Tezó y Asociados :
In the Diario de Centro América dated February 22, 2018, Decree number 1-2018 was publishedwhich contains the Law on Factoring and Discount Contracts, whichwill be in force from August 22, 2018.
Calendar of payment of obligations corresponding to January 2018 and Tax Memorandum on the Administrative Labor Penalty Procedure.
From a Memorandum sent by Tezó and Associates:
Considering that the Labor Code, as of June 6, 2017, includes an administrative sanction procedure that has as its object the correction forbreach of the obligations established in the legislation in force in the matter ofwork, security and social welfare and that is the responsibility of the General Inspection of Work; The Ministry of Labor and Social Welfare issued Ministerial AgreementNumber 285-2017, published in the Diario de Centro América on January 18, 2018.
Calendar of payments of obligations corresponding to December 2017 and Tax Memorandum on the minimum wages in effect as of January of this year.
From a Memorandum sent by Tezó and Associates:
On December 29, 2017, the Ministry of Labor and Social Welfare published Government Agreement No. 297-2017 in the Diario de Centro América, whereby the new minimum wages for agricultural, non-agricultural and export and maquila activities are established, effective as of January 1, 2018.
Payment schedule for obligations corresponding to October 2017 and Tax Memorandum on amendments to the Commercial Code.
From a Memorandum sent by Tezó and Associates:
In the newspaper Diario de Centro América dated October 31, 2017, Decree number 18-2017 was published containing reforms to Decree number 2-70 of the Congress of the Republic, Guatemalan Commercial Code, valid for ninety (90) days after its publication.
Memorandum on tax exemptions for call center activities, development of software and digital content, and schedule for payments of tax liabilities in March 2017.
From a Memorandum sent by Tezó and Associates:
TAX EXEMPTION IN GUATEMALA FOR CALL CENTERS, SOFTWARE DEVELOPMENT AND DEVELOPMENT OF DIGITAL CONTENT
Tuesday 14
Monthly income tax deductions for employees -
Deductions for capital income on property and goods (interest)
ISR Declaration on income from capital from property and goods (if not retained)
ISR Declaration on income from capital gains