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March 24, 2020 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
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