TAG Tax

Guatemala Tax Update

The SAT – Superintendecy of Tax Administration - has recently published the new procedure to request payment plans (agreements), via email.

The procedure goes as follow: 

1. Taxpayer should send an email to the email address correspondent to his fiscal address and region:

2. Download Form SAT-821 “Request for Payment Plans” – https://static1.squarespace.com/static/54878b5de4b0f5537e9b7720/t/5ea093d98d42ab4174a582b7/1587581915987/Formulario+SAT-821.pdf

The document should be filled up and signed by the taxpayer or it’s legal representative.

3. Form SAT-821 should be scanned and attached to the email.

4. Declarations created in Declaraguate in validated state (2-4), duly signed.  If the requested payment plan is related to Fiscal Adjustments, a copy of the hearing or the notified resolution should be also attached to the email.  In both cases, said documents should be scanned.

Other requisites:

  • Taxpayer’s or legal representative ‘s Personal ID – DPI - or proof of RENAP stating the process for obtaining the document sowing the Unique Identification Code (CUI) or passport in case of an alien. 
  • Copy of the legal representative’s appointment.

WHAT DOES THE TAXPAYER OR RESPONSIBLE GET?

  1. Appointment scheduled to receive the Unilateral Acknowledgment of Tax Due for his signature, as well as the correspondent payment plan.
  2. First payment slips through Declaraguate (Form SAT-891). To make next payments, a voucher must be generated through Declaraguate by filling out Form SAT-891, specifying taxpayer’s NIT and application number (Form SAT-821).

SPECIAL CASES

No payment agreement is granted for the following cases:

  1. Value Added Tax
  2. Income Tax Withholdings
  3. Withholdings on Value Added Tax

If you need advice before sending your request, do not hesitate to contact us.

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