On March 24, 2020, the SAT-DSI-280-2020 agreement was published in the Diario Oficial, declaring non-business days March 24, 25, 26, 27, 30 and 31, 2020; and, 1, 2, 3, 6, 7, 8, 13, and April 14, 2020. Due to the declaration, the terms to comply with tax obligations are deferred. Likewise, the Tax Administration is prevented from carrying out inspection and verification procedures, as well as requiring the taxpayer to comply with its tax obligations, to evacuate hearings, appear at citations and present information that may be required by the authorities of the Tax Administration, as well as filing appeals in accordance with current tax legislation.

The tax calendar remains as follows:

• Annual Income Tax expired on April 15, 2020
• Quarterly Income Tax will expire on April 30, 2020
• Value Added Tax for February expired on April 15, 2020
• Value Added Tax for March will expire on April 30, 2020
• The Income Tax withholdings for March will expire on April 28, 2020
• The Value Added Tax withholding for March will expire on May 6, 2020
• The Solidarity Tax for the first quarter remains the same

Likewise, an online procedure was established to request payment facility and send it via email to the Tax Administration Office, via form SAT-821 Request for payment facility. To download the form click here.

Relevant fiscal aspects contained in Decree Number 12-2020 of the Congress of the Republic, Emergency Law to protect Guatemalans from the effects caused by COVID-19:

Deferral of payment of the Solidarity Tax (ISO)

Article 15, section 8 establishes that: “Taxpayers affected by the Solidarity Tax, Decree Number 73-2008 of the Congress of the Republic, may defer the payment corresponding to the second quarter of the Fiscal Year 2020, being able to make said payment until September 30, 2020, in cash, without generating a sanction, fine or surcharge. Whoever opts for this ISO deferral will not be able to dismiss any workers until they have finished paying the same, except for justified cause.”

Exemption for donations to non-profit entities

Article 16 establishes that: “All donations received in favor of the National Coordination for Disaster Reduction (CONRED), and the churches, charitable organizations, and associations, duly authorized and registered in the Registry of Legal Persons of the Ministry of the Interior, are declared exempt from all import taxes and Value Added Tax and customs duties, while the state of public calamity and its possible reforms are in force. Merchandise imported under this exemption must be used exclusively for non-profit and charitable purposes. (…)”

For more information and advice, please do not hesitate to contact us at email: infoguatemala@dentons.com.