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  • Article

    Unique Identification Document For The IGSS In Guatemala

    The Board of Directors of the Social Security Institute of the Republic of Guatemala approved the Agreement Number 1390, which was published in the Official Newspaper on January 2nd, 2017; and came into force since January 10, 2017.
    GuatemalaEmployment and HR
    Arias Law
    Arias Law
  • Article

    Guatemalan Institute For Social Security Exoneration In Guatemala

    The Governmental Agreement number 10-2017 the Ministry of Labor and Social Security of the Republic of Guatemala authorized the Agreement number 1377 of the Board of Directors of the Guatemalan Institute for Social Security . . .
    GuatemalaTax
    Arias Law
    Arias Law
  • Article

    Se Prorroga Exoneracion Fiscal Al 19 De Septiembre 2017

    Las exoneración del 90% de multas, mora, intereses o recargos contemplada en el AG 82-2017 fue prorrogada por un mes más.
    GuatemalaTax
    QIL+4 Abogados
    QIL+4 Abogados
  • Article

    Amendments to the Tax Update Law (Law that regulates income tax)

    Decree No. 2-2020 of Congress of the Republic of Guatemala was published in the Official Gazette on February 10, 2020.
    GuatemalaTax
    Carrillo & Asociados
    Carrillo & Asociados
  • Article

    SAT Activates Online Electronic Invoicing For Providers Of Services To The State

    On May 17, 2018, Decision No. 13-2018 of the Governing Board of the Tax Administration Superintendence, whose purpose is the implementation of the Online Electronic Invoicing Regime.
    GuatemalaTax
    Carrillo & Asociados
    Carrillo & Asociados
  • Article

    Guatemala Strengthens International Tax Co-Operation – Ratifies The Convention On Mutual Administrative Assistance In Tax Matters

    The Convention is the most powerful instrument for international tax co-operation.
    GuatemalaTax
    CLD Legal
    CLD Legal
  • Article

    Inspections Of Bank Accounts By SAT And New Formal Obligations

    In accordance with Decree 37-2016, the new regulation on bank secrecy that allows the Superintendence of Tax Administration (SAT, for its initials in Spanish) ...
    GuatemalaFinance and Banking
    Carrillo & Asociados
    Carrillo & Asociados
  • Article

    Guatemala podrá intercambiar información fiscal con otros países

    La visita del presidente Jimmy Morales a París, Francia, reviste gran importancia para Guatemala, pues muestra al mundo que cumple sus compromisos en materia de transparencia y gobierno abierto.
    GuatemalaTax
    CLD Legal
    CLD Legal
  • Article

    Fiscalización Aumentará En El Área Inmobiliaria.

    Recientemente el Intendente de Fiscalización de la Superintendencia de Administración Tributaria (SAT), Lic. Leonel Augusto Villamar Quiroa...
    GuatemalaReal Estate and Construction
    QIL+4 Abogados
    QIL+4 Abogados
  • Article

    Fijación de Incentivos para la Recaudación Fiscal

    La recaudación fiscal en Guatemala está concentrada en dos impuestos principales: el Impuesto al Valor Agregado y el Impuesto Sobre la Renta.
    GuatemalaTax
    QIL+4 Abogados
    QIL+4 Abogados
  • Article

    Managing Corporate Taxation in Latin American Countries - Guatemala

    The general statutory corporate income tax rate is a flat rate of 5% on gross income minus exempt income; alternatively, there is the 31% corporate income tax rate on net income.
    GuatemalaTax
    Mayora & Mayora S.C.
    Mayora & Mayora S.C.

Showing 1–11 of 11 results