Guatemala’s Superintendency of Tax Administration (SAT) published guidance (Institutional Tax Opinion No. 6-2021) on its website in September 2021 that relates to the procedures that the SAT applies and the items that it considers in cases in which taxpayers make use of a process that allows them to regularize certain tax obligations through payments on behalf of third parties, which is provided for in article 11 of Decree No. 7-2019 (the Tax Simplification, Updating and Incorporation Law).
Source Deloitte
