Regulation on Prevention Measures to Mitigate
the Contagion of SARS COV-2 in Workplaces is
repealed.
Regional newsletter on Transfer Pricing perspectives in Latin America March 2023 that has been prepared by Andersen's Transfer Pricing Services team in LATAM.
In the publication you will find relevant Transfer Pricing issues in some Latin American countries such as: Argentina, Brazil, Colombia, Costa Rica and Uruguay.
For more information download the newsletter here.
On March 3, 2023, Governmental Agreement No. 33-2023 of the Ministry of Labor and Social Welfare was published in the Official Gazette, which establishes the Regulation for the Issuance of Labor and Social Welfare Misdemeanor Tickets.
The following is a brief summary of the same:
The purpose of the regulation is to regulate the procedure for the request and issuance of the Solvency of Labor and Social Welfare Misdemeanors, which will be issued electronically by the General Labor Inspectorate through the Registry of Labor and Social Welfare Misdemeanors.
The Registry will operate electronically through its electronic platform, the information it generates by means of electronic forms, organized by means of a system that allows reflecting the corresponding history. The system will be equipped with the indispensable security measures for electronic communications, and must be interconnected with the departmental offices or delegations at the national level of the General Labor Inspectorate and facilitate the cross-checking of information.
The Registry will keep the information of the individuals or legal entities that have been sanctioned, for a period of one year as from the notification that causes state in administrative headquarters or finality in judicial headquarters for non-compliance with labor and social security legislation. In order to be removed from the Register, the sanctioned persons must comply with the provisions of article 272 of the Labor Code.
Any interested party requesting a Labor Solvency must attach the following documents to the electronic platform:
If a Legal Entity:
a. Identification Document of the legal representative or passport in case of being a foreigner.
b. Document that accredits the Legal Representation or the quality with which it acts.
c. Patents of commerce of society and company.
d. Unified Tax Registration -RTU- of the legal entity, in force.
e. Proof of payment of solvency.
If it is an Individual Person:
a. Personal Identification Document of the owner or passport in case of being a foreigner.
b. Patents of commerce of the company in case it is applicable.
c. Unified Tax Registration -RTU- of the individual, in force.
d. Proof of payment of solvency.
If the applicant is a third party that is not a representative or the person himself (Not an employer):
a. Personal Identification Document of the owner or passport in case of being a foreigner.
b. Proof of payment of solvency.
Any person wishing to access the information held by the Registry of Labor and Social Security Offenses may request it through the procedure established in the Law of Access to Public Information; however, the information obtained by this means shall not constitute work solvency and shall not be used to obtain or maintain any tax or tariff benefit, participate in bids, quotations or contracting with the State.
The person interested in obtaining the Solvency of Labor and Social Security Offenses must complete the application in accordance with the form issued by the General Labor Inspectorate through the electronic platform by creating a user, attaching the documents required in these regulations, as appropriate, and provide the information required to receive the Solvency of Labor electronically.
The issuance of each Solvencia de Trabajo will have a cost of one hundred quetzales (Q100.00), which may be paid through the authorized Banks of the system, through the procedures enabled for such purpose, according to the manual mentioned above.
The Solvency of Work will be sent electronically, said solvency will be valid for one hundred (100) days and will be issued with an advanced electronic signature, which provides validity, certainty and legal security, containing, in addition, a quick response code (QR), which may be verified for the time of validity of the same.
The resolution came into effect on March 7, 2023.
For further information, please contact our offices.
Regulation on Prevention Measures to Mitigate the Contagion of SARS COV-2 in Workplaces is repealed.
Regulation on Prevention Measures to Mitigate the Contagion of SARS COV-2 in Workplaces is repealed.
On February 1, 2023, Governmental Agreement No. 19-2023 of the Ministry of Labor and Social Security was published in the Official Gazette, whereby Governmental Agreement No. 179-2022, Regulation on the Prevention Measures to Mitigate the Contagion of SARS COV-2 in Workplaces, dated July 18, 2022, is repealed.
The Governmental Agreement came into effect on February 2, 2023.
For more information, please contact our offices.
On January 9, 2023, Governmental Agreement No. 12-2023 of the Ministry of Public Finance was published in the Official Gazette, establishing amendments to Governmental Agreement No. 5-2013, Regulation of the Value Added Tax Law.
The following is a brief summary of the same:
Article 30 of Governmental Agreement No. 5-2013, Regulation of the Value Added Tax Law, is amended, within which the following changes are included in the requirements for invoices, special invoices, debit and credit notes:
NIT of the acquirer, if the latter does not have NIT, the issuer must consign the CUI of the DPI or the identification number of foreign natural person or foreign legal entity.
The words Final Consumer or the acronym "CF" may be included in the documents that accredit sales of goods or rendering of services of less than two thousand five hundred quetzales (Q. 2,500.00).
In cases of force majeure and duly justified by the issuers, upon their request, the Tax Administration may authorize that the application of the provisions may be carried out progressively, establishing for this purpose the corresponding mechanisms and terms.
The Governmental Agreement came into effect on January 14, 2023.
For further information please contact our offices.
On March 9, 2023, Ministerial Agreement No. 128-2023 of the Ministry of Labor and Social Welfare was published in the Diario de Centroamérica, repealing Ministerial Agreement 55-2021 of the Ministry of Labor and Social Welfare that created the
On January 16, 2023, Governmental Agreement No. 09-2023 of the Ministry of Labor and Social Security was published in the Diario de Centroamérica, which establishes the rules and requirements for the registration of employers and workers in the
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