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New box in monthly VAT return will display suppliers’ formal compliance status

In August 2020, Guatemala’s Superintendency for Tax Administration (SAT) modified the mandatory annex to electronic form SAT 2237, the monthly value added tax (VAT) return and payment form, to include an additional box related to the tax compliance status for each of the taxpayer’s 10 main suppliers for the month.

Source: Deloitte

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