Paid leave of absence for SAT personnel
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 April 8, 2025, Governmental Agreement Number 64-2025 of the Ministry of Labor and Social Security was published in the Diario de Centro América.
The following is a brief summary of the same:
In compliance with Decree Number 5-2021 of the Congress of the Republic of Guatemala, which promotes the simplification of requirements and administrative procedures, the Ministry of Labor and Social Welfare has established regulatory provisions for the mandatory submission of the Employer's Report and Workers' Payrolls.
Every employer must use the official Electronic System of the Ministry of Labor and Social Welfare to submit, in digital format, the Employer's Report to the Labor Statistics Directorate and the Workers' Payrolls to the General Labor Inspectorate. The system has codified forms and manuals for its proper use.
Filing Requirements
Employers must comply with the following requirements:
1. Possess a Tax Identification Number (NIT).
2. In the case of employers covered under the Maquila Law or the Free Trade Zones Law, they must have the resolution issued by the Ministry of Economy.
3. Complete the format established by the Directorate of Labor Statistics and submit it in digital format through the corresponding system.
Submission procedure
The procedure consists of the following steps:
1. The report and payrolls must be submitted within the first two months of each year, through the electronic system, using the established official format.
2. Once the information has been entered, the Directorate of Labor Statistics will validate, within a period not exceeding three working days, that the data comply with the legal requirements and conform to the labor regulations in force.
The Ministry of Labor and Social Welfare shall issue, within thirty (30) days following the entry into force of the Governmental Agreement, the corresponding Procedures Manual, with the purpose of establishing and strengthening coordination among the agencies in charge of the application of the system.
The resolution will enter into force immediately after its publication.
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 March 17, 2025, Resolution of Superintendence Number SAT-DSI-393-2025 of the Superintendence of Tax Administration was published in the Diario de Centro América, which resolves the administrative provisions for the harmonization of the CUI with the NIT in the computer systems of the SAT.
The following is a brief summary of the same:
The new resolution establishes that the Unique Identification Code (CUI) will be used as the Tax Identification Number (NIT) for all taxpayers, both new and existing. This will allow its use in civil, commercial, labor, financial and administrative transactions, as well as in documents issued in accordance with tax regulations. In addition, the CUI will be used to identify taxpayers in the SAT's systems, while keeping the NIT currently existing for taxpayers indistinctly.
All bodies and agencies of the Tax Administration are instructed to carry out the necessary actions, both regulatory and administrative and technical, to ensure the proper implementation of the harmonization between the Unique Identification Code (CUI) and the Tax Identification Number (NIT) in the systems of the Superintendency of Tax Administration. This process will be carried out progressively.
The resolution will become effective immediately after its publication.
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 March 17, 2025, Governmental Agreement No. 47-2025 of the Ministry of the Interior was published in the Diario de Centro América.
The following is a brief summary of the same:
As of the recent regulation, all owners of private vehicles
The following is a brief summary of the same:
As of the recent regulation, all owners of private vehicles
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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