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
