On 7 July 2021, a provisional decision of Guatemala’s Constitutional Court (case file 2503-2021) was published in the official gazette that suspends the obligation for taxpayers to report details on their 10 main local suppliers (based on the amount of the VAT credit corresponding to the supplier’s invoices for the month) in an annex to electronic form SAT 2237, the monthly VAT return and payment form. The suspension is pending the issuance of the court’s final decision on whether reporting such information violates the supplier’s constitutional right to privacy of taxpayer information.
Source: Deloitte
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