Tax aspects regarding the state of public calamity as of March 17th, 2020 in Guatemala

Ignacio Andrade, María Elena Vásquez

Derived from the provisions in Case of Public Calamity, decreed on March 16 and in force until March 31, 2020, we inform you of the following information:

1. The expiration of tax obligations, such as Monthly Declaration of Value Added Tax (VAT) for sales made in February 2020, Annual Declaration of Income Tax of the Simplified Optional Regime and On Income from Profitable Activities, from January 1 to December 31, 2019; all must be presented without exception on March 31, 2020. The Tax Administration has not extended the term. Please take note.

2. Customs offices across the country are operating normally to meet the needs of procedures, exports and imports of goods in the productive sector.

3. The administrative offices for the reception of files related to refund of fiscal credit in its different regimes, evacuation of hearings, resources in the administrative tax and customs channels and the various requests; are generally operating in the 1st level of Torre SAT, 7ª. Avenue, 3-73 zone 9 and in level 6 of the Empresarial Pradera Building, Tower II, Blvd. Los Próceres 18-29, zone 10. 

4. The Superintendency of Tax Administration (SAT) reported: that the agencies located in the shopping centers will be closed until March 31. This is due to preventive measures to prevent the spread of the coronavirus in the country. However, these authorities confirmed that the rest of the offices would function "with measures to safeguard the health of the staff and the taxpayer" (...) "The administrative offices are with minimal staff and working from home," added the authorities of the SAT.

5. Although the Tax Code establishes the suspension of time limits, in this case, the Tax Administration has not issued any resolution in this regard; therefore, there is no suspension of time limits.

6. For the presentation of appeals and compliance, the Tax Administration has not given signals related to delays in the presentation of these. There is the possibility of obtaining facilities through payment agreements, but with interest. In the same way, you can request the exoneration of fines and surcharges to the Presidency of the Republic, being the discretion to grant it.

Any comments or concerns, do not hesitate to contact us.