In the session of Tuesday, February 25, the members of the Board of Directors of the Superintendence of Tax Administration (SAT) knew the beginning of the process for the change of the Superintendent Marco Livio Díaz Reyes, who concludes his five -year mandate on April 14 (Holy Monday).
The collegiate body formalized starting with the replacement of the Superintendent, who also serves as secretary’s secretary, but has no voice or vote in decisions. The mayor of taxpayer Armando Gabriel Pokus Yaquián He is the designated superintendent, after the request for temporary absence of Díaz Reyes in this week’s sessions.
With the reforms to the Organic Law of the SAT in 2016 that approved Congress after the 2015 crisis in the Tax Administrator, it is the first time that an official concludes the period in the position.
Path
Díaz Reyes has as a public accountant and auditor’s profession, graduated from the University of San Carlos de Guatemala; He has developed a professional career in a Tax Defense and Consulting Firm from an early age.
He also highlighted in the academic field as a university professor on tax issues in several local universities and as an international lecturer.
He was Vice Minister of Finance during the period of former president Álvaro Colom Caballeros (2008-2012). He returned to public life and ran to direct the SAT in the call made in 2020, after the board dismissed the then Superintendent Abel Cruz Calderón for not reaching the goals of 2019.
In January 2020, when the presidency assumed the government of Alejandro Giammattei Falla, professionals interested in directing the institution were convened, a process that was carried out during the first months of the pandemic, resulting as selected Díaz Reyes to meet a period of five years that ends on April 14.
Giammattei Falla appointed him superintendent for the 2020-2025 period.
With the exception of 2020, the tax collection and the tax burden decreased due to the effect of confinement, but then the indicators showed a recovery and the members of the Board of Directors kept him in office.
During exercises 2021, 2022, 2023 and 20024 it was confirmed in the direction of the SAT, to reach the tax collection goals. The provisions of the Tax Administrator are intended to finance public spending.
Collection 2024
The tax collection in 2024 closed with Q102 thousand 757 million.
The indicator meant an 8.1% increase compared to 2023, when it was Q95 thousand 27 million, that is an increase in Q7 thousand 730 million.
The Intendance of Collection “achieved” aligning more than 120 thousand taxpayers registered in the Income Tax (ISR) regime but did not contribute to the Treasury during the 2023-2024 years.
The SAT has registered 3.2 million effective taxpayers contributing to the tax system and maintaining the operation of the state budget according to the 2024 records.
Crisis in December
In the first days of December, MP prosecutors raided the relatives’ company of the Chief of the SAT after he pointed out of being investigated.
Díaz Reyes declared on December 4 that the MP investigated it for complaints that filed those indicated in case B410.
On that occasion an operation was carried out in the offices of the Díaz Reyes consultants in Zone 15 of Guatemala City. The Superintendent does not enjoy prejudice, so he could be learned at any time by a request for judge.
On that occasion, the Chief of the SAT, said that it would be an interference to its functions if an apprehension was made against him taking only as statements of accused in the process.
Case B410
The case called B410, was presented on August 13, by the SAT that involves 410 companies investigated for what 32 complaints were filed for the possible fraud of some Q300 million, an amount that could increase to Q800 million.
It is a tax fraud structure, which through artificial billing made transactions with the State into awards for Q5 thousand 241 million during fiscal years 2021-2023.
On September 10, the criminal complaint was extended for the possible fraud always in the same group of B410 to 206 taxpayers, and that are added to the 35 that had been denounced on August 13 to the Pluripersonal Court of First Criminal Instance in Tax and Customs Matters.