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Tezó & Asociados
Tuesday, 14th Employee Retention ISR SAT-No. 1054 SAT-No. 1055
Tuesday, 14th 10% Tax Withholding for Financial Products SAT-No. 1054 SAT-No. 1055
Tuesday, 14th Suppliers retention - 5% of income tax
Tuesday 14th Final Direct Payment and 5% of ISR SAT-No. 1054 No. 1044 SAT-SAT - SAT No. 1055-No. 1045/1047
Tuesday 14th Special Billing ISR Holding (6.2% and 3.1%)
Tuesday, 14th Retained profits for those not domiciled in Guatemala (Articles 33, 34, 35 and 36 of the Act} SAT-No. 1054 SAT-No. 1094/1095 SAT-No. 1055 SAT-No. 1096/1097
Tuesday, 14th 10% Revenue Stamps (lotteries, raffles and drawings) SAT-No. 1004 SAT-No. 1007
Tuesday, 14th Press Stamps 1 P S P-01
Tuesday 14th Report printing invoices, special invoices, debit notes and credit. SAT-No. SAT 43-No. 149
Monday 20th Contributions to the IGSS, and Return Receipt INTECAP IRTRA
Tuesday 21st Retentions ISR for those not domiciled in Guatemala (Article 45 of the Act) SAT-No. 1094/1095 SAT-No. 1097
Tuesday 21st Affidavit tax withholding (Decree No. 20-2006) SAT-No. 2219
Wednesday, 29th Declaration in OPA with sealed copy to the Department of Industrial Policy. Decree No. 29-89
Monday January 3rd Special VAT Invoices (to November 30, 2010) SAT-No. 2083 SAT-No. 2086
Monday January 3rd Affidavit and monthly payment of VAT only local operations (on November 30, 2010) SAT-No. 2131 SAT-No. 2139
Monday January 3rd Affidavit and VAT Monthly Import and Export (to November 30, 2010) SAT-No. 2131 SAT-No. 2139
More on this topic
November 2010
Due dates in November 2010 for the tax liabilities of October 2010.
Monday 15
-5% Income tax withholding providers SAT-No. 1054 SAT-No. 1055
Monday 15
Final direct payment of income tax of 5% SAT-No. 1044 SAT-No. 1045/1047
Monday 15
Special Invoices ISR retention (6.2% and 3.1%) SAT-No. 1054 SAT-No. 1055
October 2011
Schedule for the payment of tax obligations for October 2011.
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
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.
January 2011
Minimum Wage 2011 and maturity dates in January 2011 for tax liability of December 2010.
MINIMUM WAGE
In a publication made on December 30, 2010, in the Official Newspaper, the Government Agreement No. 388-2010 of the Ministry of Labour and Social Welfare, establishes the new minimum wages for agricultural activities, and for non-farming export activities ruled by Decree No. 29-89, effective January 1st, 2011.
español
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