- exempting registered small taxpayers from certain withholding tax obligations
- conditions for registration under the electronic regime
- maintain specific records under the electronic regime
Source: bloombergtax.com
Latest Posts in "Guatemala"
- Briefing document & Podcast: E-Invoicing & E-Reporting in Guatemala
- Guatemala Enacts Decree to Streamline and Accelerate Tax Refund Procedures for Taxpayers
- Guatemala Enacts Law to Accelerate and Simplify Tax and VAT Refund Processes
- US Trade Policy Updates: Tariff Changes and Market Access Agreements
- Guatemala Ends VAT Withholding Requirement for Government Funding of School Meal Programs
