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 harmonization of the Unique Identification Code (CUI) with the Tax Identification Number (NIT) in the SAT's computer systems.
The Court granted a fifteen day hearing to SAT and the Public Ministry, represented by the Office of the Prosecutor for Constitutional Matters, Appeals and Personal Exhibits, and ordered the official publication of the ruling.
In response, SAT informed that, in compliance with the Rule of Law, it will abide by the Court's ruling, reaffirming its commitment to legality. In addition, it reiterated that it will continue with its tax modernization and facilitation efforts, respecting the legal provisions in force, as part of its Institutional Strategic Plan, with the objective of strengthening the sustainable development of the country.
