Uncategorized Guatemala Procedure for electronic filing of VAT returns – updated 07 December 201517 views1 min read http://online.ibfd.org/data/tns/docs/html/tns_2015-12-07_gt_1.html?WT.z_nav=rssfeed Trend is for governments to expand their tax systems Purchase of doubtful debts VAT-free 3. December 2015 , Andrew Miles –> The finance ministry has modified its VAT Implementation decree to follow ECJ and Supreme Tax Court case law to the effect that the purchase and collection of doubtful debts (non-performing loans) is VAT-free in contrast to the purchase of receivables for collection.
