A final decision of Guatemala’s Constitutional Court (case file 2503-2021) dated 31 March 2022 and published in the official gazette on 12 April 2022 ends the temporary suspension of the obligation for taxpayers to report certain details on their main local suppliers in an annex to electronic form SAT 2237, the monthly VAT return and payment form. The suspension had been granted as from 7 July 2021 by a provisional decision of the Constitutional Court, pending the issuance of the court’s final decision on whether the obligation to report such information violates the supplier’s constitutional right to privacy of taxpayer information. The court has now concluded that there is no violation of taxpayers’ constitutional rights, meaning that the requirement for taxpayers to report details on their suppliers in the annex to form SAT 2237 is reinstated as from 12 April 2022. The Superintendency of Tax Administration (SAT) made the necessary modifications to form SAT 2237 to reactivate the annex on 13 April 2022 and taxpayers must resume reporting information in the annex.
Source Deloitte
