españolGuatemala: Tax Calendar April 2018Friday, April 6, 2018 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: Costa Rica: Law for Corporate Income Tax ReturnFriday, November 27, 2020 The Legislative Assembly is preparing to consider, in the first debate, a bill aimed at exempting inactive companies from the obligation to file an income tax return. The file of this legislative proposal is number 22,307 and was presented by Deputy Pablo Heriberto Abarca. The initiative will be discussed in the Assembly, despite the opposition of the Ministry of Finance. Guatemala: Tax Contingency ManagementMonday, October 16, 2017 Memorandum on which defects and omissions with the Superintendency of Tax Administration create tax contingencies and how to manage them. From a tax memorandum by Tezó y Asociados: Taxes: Supermarket Chain InvestigationMonday, December 7, 2020 After inconsistencies were detected between purchases reported by taxpayers and sales that the company declared to the tax authority, an investigation was initiated in Guatemala into the "La Barata" supermarket chain. During the morning of December 7, representatives of the Public Ministry (MP) and the Superintendence of Tax Administration (SAT), held a press conference in which they explained some details about a new case of alleged tax fraud by the chain of stores "La Barata." Treasury Announces Tax Agreements with MunicipalitiesThursday, October 25, 2012 The Ministry of Finance of Costa Rica has signed tax information exchange agreements with 84 municipalities. The initiative aims to facilitate the location of hidden contributors and to conducting joint controls. Guatemala: Tax Calendar- February 2018Wednesday, February 7, 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: Government: Lights, Shadows and ChallengesThursday, January 14, 2021 The agile execution of economic stimulus programs, the considerable increase in public debt and the need to accelerate the process of economic reactivation are the lights, shadows and challenges identified a year after Alejandro Giammattei took office as president of Guatemala. On January 14, 2020, when Giammattei took office as president of Guatemala, he received a country with weak institutions, legal uncertainty and a business sector that was asking for a less "hostile" environment for new investments. Tax Data: Agreement Between Costa Rica and the U.S.A.Tuesday, August 25, 2020 In order to update the Intergovernmental Agreement for the Effectiveness of the Tax Compliance Law on Foreign Accounts, signed by both parties in 2013, the governments of both countries signed a complementary agreement to FATCA. According to the Ministry of Finance of Costa Rica, with the subscription of the complementary agreement, the legal basis of the FATCA (Foreign Account Tax Compliance Act) will be updated with the provisions of the Agreement with the Government of the United States of America for the exchange of information on tax matters, which will enter into force next September. More Taxes, Again the Easy WayFriday, September 18, 2020 In order to access the $1.75 billion credit requested from the IMF, the Costa Rican government proposes to tax financial transactions, increase the tax on the profits of companies and individuals, and increase the tax on real estate. On the afternoon of September 17, and in the context of a severe economic crisis that had been going on since before the beginning of the pandemic, the Alvarado administration presented the plan with which it intends to mitigate the fiscal impact of the Covid-19 crisis, a proposal to negotiate an agreement with the International Monetary Fund (IMF) to obtain a credit of $1.75 billion. Panama: New Tax CodeWednesday, January 23, 2019 The law approved in the second debate establishes procedures and dates by which taxpayers may assert their tax rights. From the National Assembly of Panama press release: Guatemala: Tax Calendar up to March 2018Tuesday, March 13, 2018 Calendar of payments for obligations corresponding to February 2018 and Tax Memorandum on the regulations on factoring. From a memorandum by Tezó y Asociados : VAT Refund: Changes in RegulationsWednesday, November 13, 2019 The changes that had been made to the Regulation of the Value Added Tax Law in Guatemala came into effect. This is Governmental Agreement 222-2019 modifying the Regulation of the Value Added Tax Law, which contains provisions regarding the mechanisms for the recovery of the tax credit to exporters created by Decree 4-2019, informed the exporters' union. Energy: Guatemala Gains DemandMonday, October 12, 2020 After IC Power Asia Development sued the Guatemalan State for violating its rights under the Agreement for the Promotion and Reciprocal Protection of Investments, the Permanent Court of Arbitration ruled in favor of the Guatemalan government. On February 20, 2018, the Israeli entity IC Power Asia Development LTD. (former owner of Energuate) sued the State of Guatemala as a result of an inspection carried out by the Superintendence of Tax Administration (SAT), to verify the liquidation of Income Tax (ISR), informed the Ministry of Economy (Mineco). El Salvador: Problems with Tax Does Not Mean InsolvencyTuesday, April 8, 2014 Companies indicted by the Tax Administration for not paying taxes will be able to use tax solvency certificates allowing them to access credit, sell property and take part in public tenders. An article in Laprensagrafica.com reports that "... The judges on the Administrative Board of the Supreme Court of Justice (CSJ) ordered the approval of documents that allow a business to present itself as a solvent (no outstanding tax to pay) to other entities." Costa Rica: Collection of Corporation TaxMonday, August 14, 2017 The annual amount of the tax to be paid by legal entities starting from September 1 varies between 15% and 50% of the base salary, depending on the type of company. From a statement issued by the Ministry of Finance: |
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Tuesday, January 19, 2021 - last update: 4:41 pm
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