TAX CALENDAR October 2011
The deadlines this month, corresponding to obligations up to September 2011.
Friday 14 - Employee Retention ISR (ISRJ Law Article 63 - SAT-No. 1054 - SAT-No. 1055
Friday 14 - 10% Withholding Tax on Financial Products - SAT-No. 1054 - SAT-No.1055
Friday 14 - 5% Withholding Income Tax providers - SAT-No. 1054 - SAT-No. 1055
Friday 14 - Direct payment and final income tax of 5% - SAT-No. 1044 - SAT-No. 1249
Friday 14 - Special Billing ISR Holding (6.2% and 3.1%) - SAT-No. 1054 - SAT-No.1055
Friday 14 - Retention ISR not domiciled in Guatemala (Articles 33, 34 35 and 36 of the Act) - SAT-No. 1094/1095 - SAT-No. 1096/1097
Friday 14 - Revenue stamps and stamped paper 10% (lotteries, raffles and drawings) - SAT-No. 1004 - SAT-No. 1007
Friday 14 – Tax Stamp “Timbre de Prensa” - 1 P S P-01 -
Friday 14 - Quarterly payment scheme Optional ISR (jufio - September) - SAT-No. 1023 - SAT-No. 1026
Friday 14 - VAT Small taxpayer (quarterly payment) - SAT-No. 2042 - SAT-No. 2049
Friday 14 - Report printing invoices, special invoices, debit and credit notes - SAT-No.43 - SAT-No. 149
Wednesday 19 - Contributions to the IGSS, and INTE IRTRA CAP –Receipt and Payroll -
Monday 24 - Affidavit of withholding tax (Decree No. 20-2CO6) - ---------- - SAT-No.2219
Friday 28 - Statement for IPO and sealed copy to the Department of Industrial Policy, Decree No. 29-89 - ---------- - -------
Monday 31 - Special VAT Invoices (to September 30, 2011) - SAT-No. 2083 - SAT-No.2086
Monday 31 - Affidavit and monthly payment of VAT local operations only (the September 30, 2011) - SAT-No. 2131 - SAT-No. 2139
Monday 31 - Affidavit and monthly payment of VAT on imports and exports (to September 30, 2011) - SAT-No. 2151 - SAT-No. 2159
Monday 31 - Solidarity Tax - ISO (July-September 2011) - SAT-No. 1601 - SAT-No.1609
Monday 31 - Single Property Tax - IUSI (July-September 2011) - SAT-No. 9001
More on this topic
February 2011
Detail on the ruling by the Constitutional Court regarding the deductibility of contributions to pension funds, and the February 2011 Tax Calendar.
On January 24, 2011, it was published in the Diario de Centro America, the ruling of the Constitutional Court regarding the unconstitutionality of the provision issued by the Superintendent of Tax Administration, Rudy Baldemar Villeda Vanegas, of not accepting the contributions made by customers of the Pension Fund for Retirement as a deduction in the process of determining the income tax in the year 2010.
March 2011
Items to be taken into account to carry out an annual transaction study between related companies.
Currently, several countries have existing legislation on transfer prices. The legislation regulates the elements that should be available to carry out an annual survey of transactions between related companies, as well as indicators serving as basis for determining if transfer pricing between related parties are within legal parameters.
January 2012
Memorandum on "Minimum Wages 2012", and repayment schedule for payment of tax obligations for December 2011.
January 2012 Tax Calendar
The deadlines reported in this month correspond to obligations for December 2011.
Friday the 13th Schedule of VAT (January to December 2011) 1119
November 2011
Repayment schedule for tax liabilities for November 2011, and Tax Memorandum.
Tax Calendar October 2011
The repayments shown for this month correspond to the liabilities for October 2011.
Tuesday 15 Employee ISR Deductions (Income Tax Law Article 63) SAT-No. 1054 SAT-No. 1055
español
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