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September 5, 2023

Guatemala's Superintendency of Tax Administration introduces a new tax inspection risk model

  • The Superintendency of Tax Administration has unveiled a new tax inspection risk model by economic sector.
  • The new model is aimed at enhancing effectiveness and efficiency in the inspection processes.

On 23 August 2023, the Superintendency of Tax Administration announced the implementation of a new tax inspection risk model based on economic sectors. This new model focuses on taxpayers subject to the Income Tax, encompassing 7,085 prioritized taxpayers representing 80% of tax revenue collection.

According to the Tax Authorities, the tool's segmentation by economic sector enables effective and precise analysis and monitoring, tailored to the peculiarities of each segment and subsegment of the national economy. This facilitates focused and fair tax inspections to help identify and rectify noncompliance impartially, reducing discretion in the selection of cases for review.

As explained by the Superintendency of Tax Administration, the benefits of this new model include the precise identification of tax noncompliance risks, early detection of atypical compliance patterns, and increased transparency in the inspection process. The implementation of this new model represents a significant step toward efficiency and effectiveness in inspection processes, thereby contributing to strengthening tax compliance, according to the Tax Authorities.


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

Ernst & Young, Guatemala

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor


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