Paid leave of absence for SAT personnel
On July 9, 2025, Governmental Agreement No.116-2025 was published in the Official Gazette. of the Presidency of the Republic by means of which it was agreed to grant work leave with salary on Wednesday July 9, 2025, to public servants rendering their services in the centralized and decentralized entities of the public administration in the departments of Guatemala, Escuintla and Sacatepéquez with the purpose of evaluating the damages caused by the seismic activity registered on July 8, 2025.
As a consequence, it will be considered a non-working day for the purposes of calculating the deadlines to be observed within the public administration, with the exception of those who provide essential public services or those who have scheduled activities that cannot be postponed, in which case the appointing authorities must schedule the corresponding shifts to ensure the provision of services.
The Agreement becomes effective on July 9, 2025.
For further information please contact our offices.
Mario Salazar mario.salazar@gt.Andersen.com
Mauro Hernández mauro.hernandez@gt.Andersen.com
Evelyn Guerra evelyn.guerra@gt.Andersen.com
In a constantly evolving tax environment, transfer pricing continues to be a key issue for companies operating in multiple jurisdictions. This newsletter brings together the latest transfer pricing developments in Spain and the Andean Region, compiled thanks to contributions from our professional network offices in the region.
For more information download the newsletter here.
On April 30, 2025, Resolution No. SAT-DSI-710-2025 of the Superintendence of Tax Administration was published in the Official Gazette, whereby it was agreed to grant paid leave on Friday, May 2, 2025 to the personnel of the Tax Administration.
Exempted from the provisions of the resolution are the personnel who must work due to special working hours or service needs.
To declare Thursday May 1 and Friday May 2, 2025 as non-working days for the purposes of calculating the deadlines established in the tax and customs legislation.
The Resolution came into effect on April 30, 2025.
For further information please contact our offices.
Mario Salazar mario.salazar@gt.Andersen.com
Mauro Hernández mauro.hernandez@gt.Andersen.com
Evelyn Guerra evelyn.guerra@gt.Andersen.com
On April 28, 2025, Governmental Agreement No.76-2025 of the Ministry of Labor and Social Security was published in the Official Gazette, whereby it was agreed to grant paid leave on Friday, May 2, 2025, to public servants rendering their services in centralized and decentralized entities of the public administration, in commemoration of International Labor Day.
As a consequence, it will be considered a non-working day for the purposes of calculating the deadlines to be observed within the public administration, with the exception of those who provide essential public services or those who have scheduled activities that cannot be postponed, in which case the appointing authorities must schedule the corresponding shifts to ensure the provision of services.
The Agreement becomes effective on April 28, 2025.
For further information please contact our offices.
Mario Salazar mario.salazar@gt.Andersen.com
Mauro Hernández mauro.hernandez@gt.Andersen.com
Evelyn Guerra evelyn.guerra@gt.Andersen.com
On May 14, 2025, the Constitutional Court of Guatemala notified the provisional suspension of Resolution number SAT-DSI-393-2025, issued by the Superintendence of Tax Administration (SAT) on March 7 of the same year. Said resolution contemplated the
On July 19, 2024, Resolution of Superintendence Number SAT-DSI-1361-2024 was published in the Diario Oficial. This resolution establishes that all acts of the administration are public, and that all interested parties have the right to obtain
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