- 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"
- Guatemala Restricts VAT and Customs Treatment of Regional Exports Under the Maquila Regime
- Guatemala Approves New Port Law to Modernize Logistics and Create National Port Authority
- FEL Validations Book V2.1 brings new QR and validation rules
- Briefing document & Podcast: E-Invoicing & E-Reporting in Guatemala
- Guatemala Enacts Decree to Streamline and Accelerate Tax Refund Procedures for Taxpayers
