Suspension of deadlines and tax obligations in Guatemala

Ignacio Andrade, María Elena Vásquez

In accordance with the Superintendency Resolution Number SAT-DSI-280-2020 of the Superintendence of Tax Administration, published in the Diario de Centroamérica, on March 24, 2020, indicated:

1. That said resolution declares the days from March 24 to April 14, 2020, unfit.

a. These non-working days are: March 24, 25, 26, 27, 30 and 31, 2020, and April 1, 2, 3, 6, 7, 8, 13 and 14, 2020.

2. By the preceding, the consequences are that they differ:

a. The terms for compliance with tax obligations;

b. The schedules to evacuate audiences or file appeals,

c. The deadlines for submitting citations,

d. The deadlines to respond to the information requirements.

3. SAT Interrupts inspection tasks.

4. Because, as a consequence of the decreed State of Calamity, many companies are not working, they have officially suspended tax obligations, which except for the new required provision will be fulfilled from April 15, 2020.

5. You must take note of the taxes that came on March 31, 2020, to be paid on April 15, 2020. This deferred payment does not cause interest or default because the default in payment is due to the impossibility of the tax administration. 

6. Also, any term that is running is suspended. And the days that fail by computer within said periods, are required to count from April 15, 2020, this applies:

a. To evacuate audiences;

b. Presentation of evidence; and

c. Filing of administrative appeals.

7. However, Customs labor is excepted, the quality is not included in this agreement, and it remains working, so regular hours in this matter will be required. The deadlines to file appeals continue and to meet and pay customs taxes. The taxes paid with importation, such as petroleum derivatives, and others, do not have their terms suspended.

If you want more information and advice on the interpretation and scope of current issues, do not hesitate to contact us.