Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

March 24, 2020
2020-5440

Guatemalan Government to address tax and electronic tool queries via email in light of COVID-19

Since 18 March 2020, Guatemala’s Special Medium Taxpayers’ Management office has been contacting entities qualified as “special medium” taxpayers to inform them that they will address, among other things, their tax and electronic tool queries via e-mail. This action responds to Guatemala’s state of emergency and the provisions of public calamity issued by the President, which apply from 18 March to 31 March 2020.

The tax authorities also clarified that the due dates for filing tax returns remain in effect, which means that no extension or exemption of any kind currently applies for these purposes

Additionally, the tax authorities announced that documents, hearing requests or administrative appeals may be submitted in the offices of the Special Medium Taxpayers Management in charge of receiving those documents.

For additional information with respect to this Alert, please contact the following:

Ernst & Young, S.A., Guatemala
Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific

ATTACHMENT

 
 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 2023, Ernst & Young LLP.

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.

 

"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

 

Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct