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Andersen is a professional

services firm made up

of Public Accountants

and Auditors who have

practiced the profession

for more than 25 years

in Guatemala.

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On October 16, 2024, Governmental Agreement No. 163-2024 of the Ministry of Labor and Social Security was published in the Official Gazette, whereby it was agreed to grant leave with pay on Monday, October 21, 2024, to public servants rendering their services in centralized and decentralized entities of the public administration. An exception is made for public administration employees who, in compliance with their Collective Bargaining Agreement on Working Conditions, enjoy the holiday on a day other than the one indicated.   As a consequence, it shall be considered a non-working day for the purposes of calculating the deadlines that must be observed within the public administration, except for those who provide essential public services or those who have scheduled activities that cannot be postponed, in which case the appointing authorities shall schedule the corresponding shifts to ensure the provision of services. The Agreement becomes effective on October 16, 2024.   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 September 26, 2024, Governmental Agreement Number 148-2024 of the Ministry of Environment and Natural Resources was published in the Official Gazette to comply with and enforce the regime concerning the conservation, protection, sustainability and improvement of the environment and natural resources in the country. A brief summary is presented below: Environmental Instruments and Registration Activities must contain all information pertinent to the project, work, industry or activity in question, complying with the requirements and documentation established for each category of Environmental Instruments and Registration Activities. These documents must be physically submitted to the Directorate of Environmental Management and Natural Resources (DIGARN) or to the departmental delegations of the Ministry of Environment and Natural Resources (MARN), according to the category and departmental jurisdiction where the project is located or is intended to be developed. Alternatively, the presentation may be made through the digital platform developed by the MARN. In case of physical filing, the file must be duly foliated, accompanied by a digital copy in PDF format, stored in a compact disk. This single file must include the complete documentation; when applicable, the corresponding scanned edicts must be added in another PDF file. Subsequently, the environmental evaluation will proceed according to the assigned category: high environmental impact projects (Category A), moderate to high impact (Category B) and low impact (Category C). For the evaluation of each category, DIGARN or the Departmental Delegation will review the requirements, legal and technical documents submitted, verifying that the activity is correctly listed and complies with the requirements established for that category. This process must be completed within a maximum period of five (5) working days, starting from the assignment of the file to the corresponding assessor. The proponent must request the issuance of the environmental license within a term not to exceed fifteen (15) working days, counted from the notification of the resolution approving the Environmental Instrument. In case a renewal or replacement of the license is required, it must be requested within thirty (30) days prior to its expiration.   The Agreement becomes effective on September 26, 2024. 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 September 13, 2024, Governmental Agreement No. 142-2024 of the Ministry of Labor and Social Security was published in the Official Gazette, whereby it was agreed to grant paid leave on Monday, September 16, 2024, to public servants working in the centralized and decentralized entities of the public administration, in commemoration of Guatemala's Independence Days legislation, September 13, 2024.     The Agreement becomes effective on September 13, 2024. 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 June 24, 2024, Resolution Number SAT-SDI-1192-2024 of the Superintendence of Tax Administration SAT was published in the Official Gazette, whereby it resolves to declare June 24, 2024 and July 1, 2024 as non-working days for the purposes of calculating the deadlines established in the tax and customs legislation.    The Agreement becomes effective on June 24, 2024.   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 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
 
On July 8, 2024, Decree Number 13-2024 Temporary Law to extend the term for the payment of the Tax on the Circulation of Land Vehicles was published in the Diario Oficial.
 The following is a brief summary of the same:
 
 
Article 1 is amended:

Andersen is the Guatemalan member firm of Andersen Global, an international association of member firms comprised of tax and legal professionals worldwide.

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