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  • Article

    Environmental Obligations To Be Fulfilled By January 3, 2020

    On January 3rd, 2020 is the deadline for existing projects, construction works, industries or activities, to file to the Ministry of Environment and Natural Resources their corresponding corrective environmental instrument.
    GuatemalaEnvironment
    Carrillo & Asociados
    Carrillo & Asociados
  • 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

    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

    Hiring Of Consulting Firm For Phase 1 Project "Metro Riel"

    The massive transport project called "Metro Riel" consists of a light rail system that connects the south and north transportation centers of the Metropolitan Area of Guatemala City.
    GuatemalaTransport
    Carrillo & Asociados
    Carrillo & Asociados
  • Article

    Panamanian Legal Persons Must Have Accounting Records

    With the entry into force of Law Number 52 of 2016 in Panama, starting on January 1 of 2017, the legal persons (business companies and private interest foundations) who do not carry out transactions ...
    PanamaAccounting and Audit
    Carrillo & Asociados
    Carrillo & Asociados
  • Article

    Hiring Consulting Firm For The Pre-Feasibility Study Of The Project "Mass Transportation System Of The East-West Hub Of The Metropolitan Area Of Guatemala"

    On April 25 of 2019, the National Agency of Partnerships for the Development of Economic Infrastructure – ANADIE – through the contracting website of the State of Guatecompras, launched the contest identified as NOG 10262253,
    GuatemalaTransport
    Carrillo & Asociados
    Carrillo & Asociados
  • Article

    COVID 19 Legal Guide

    Through Government Decree Number 5-2020, on March 5, 2020, the President of the Republic of Guatemala, alongside his Cabinet, set for a 30-day period, the State of Calamity throughout the national territory ...
    GuatemalaCoronavirus (COVID-19)
    Carrillo & Asociados
    Carrillo & Asociados
  • Article

    Temporary Exoneration Of Fines For Employers From The Public And Private Sectors By The Guatemalan Institute Of Social Security

    Government Agreement 10-2017, in force as of February 1st, 2017, approves the Agreement 1377, dated August 9, 2016, issued by the Board of Directors of the Guatemalan Institute of Social Security.
    GuatemalaEmployment and HR
    Carrillo & Asociados
    Carrillo & Asociados
  • Article

    Smuggling In Guatemala: Recent Numbers And Perspective In The Future

    These crimes create unfair competition to those who legally import goods, they affect the national security of the State, increase the tax gap and generate violence and impunity.
    GuatemalaCriminal Law
    Carrillo & Asociados
    Carrillo & Asociados

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