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
Tuesday 15 10% Financial Products Tax Deductions SAT-No. 1054 SAT-No. 1055
Tuesday 15 5% Income Tax Deductions SAT-No. 1054 SAT-No. 1055
Tuesday 15 Direct and Final payment of 5% of ISR SAT-No. 1044 SAT-No. 1249
Tuesday 15 ISR by Special Invoices Deductions (6.2% and 3.1%) SAT-No. 1054 SAT-No. 1055
Tuesday 15 ISR Deductions for those not domiciled in Guatemala (Articles 33, 34 35 and 36 of the Act) SAT-No. 1094/1095 SAT-No. 1096/1097
Tuesday 15 Revenue stamps and stamped paper 10% (lotteries, raffles and sweepstakes) SAT-No. 1004 SAT-No. 1007
Tuesday 15 Publications Tax (“Timbre de Prensa”)
Tuesday 15 Report on the printing of invoices, special invoices, debit and credit notes. SAT-No. 43 SAT-No. 149
Monday, 21 Contributions to the IGSS, INTECAP and IRTRA Receipt and Return
Thursday 22 ISR Deductions for those not domiciled in Guatemala (Article 45 of the Act) SAT-No. 1094 SAT-No. 1097
Thursday 22 Deposition of VAT Returns (Decree No. 20-2006) SAT-No. 2219
Tuesday, 29 Declaration to OPA with a sealed copy sent to the Department of Industrial Policy, Decree No. 29-89
Wednesday 30 Special VAT Invoices (to October 31, 2011) SAT-No. 2083 SAT-No. 2086
Wednesday 30 Deposition and monthly payment of VAT for local operations (to October 31, 2011) SAT SAT No. 2139 No. 2131
Wednesday 30 Deposition and monthly payment of VAT for import/export businesses (to October 31, 2011) SAT-No. 2151 SAT-No. 2159
The repayments reported in this month, correspond to liabilities for October 2011.
Issue 15, 11 November 2011
IGSS Waiver of Penalties and Interest on Overdue Installments
The Board of Directors at the Guatemalan Institute of Social Security (IGSS in Spanish), has issued Agreement No. 1270, published in the Official Gazette on September 29, 2011.
The agreement aims to provide private and public sector employers with one hundred percent (100%) exemption from the charges referred to in Articles 12 and 32 of Agreement No. 1118 issued by the Board, as well as surcharges, arrears and additional administrative expenses and compensatory interest incurred up to September 30, 2011, for non-payment of their employer bond.
The exemption is valid for a period of fifteen (15) months from October 1, 2011.
To qualify for the exemption, employers must meet one of the following requirements:
a) Sign an IOU, within the term of the Agreement, with a maximum payment period of 36 months, with 10% annual interest on the principal balance.
b) Pay the capital due within the term of the Agreement. The exemption does not apply to cases that have already involved legal proceedings.
The Agreement authorizes the administration of the IGSS to renegotiate the payment arrangements and IOU’s previously signed by the employer.
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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
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
Due dates in November 2010 for the tax liabilities of October 2010.
-5% Income tax withholding providers SAT-No. 1054 SAT-No. 1055
Final direct payment of income tax of 5% SAT-No. 1044 SAT-No. 1045/1047
Special Invoices ISR retention (6.2% and 3.1%) SAT-No. 1054 SAT-No. 1055
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.