From this week, the members of the Directory of the Superintendence of Tax Administration (SAT) They will devote full time to study, interview, choose and select the next Superintendent, for a period of five years as indicated by the Organic Law with the reforms of 2015 and that charged validity in 2016.
The Minister of Finance, Jonathan Menkos Zeissig, director Adriana Estévez Claveria and director Julio Otoniel Roca Morales, will have a period not exceeding 35 days to appoint the person who has the responsibility of the tax collection in Guatemala and transfer those funds for the operation of the public budget.
The election of the Superintendent is of high relevance for economic agents, since he is responsible for executing the control, collection, collection of taxes by judicial (administrative and criminal) and the customs service, so it is always a position that generates “friction”.
The new superintendent that is elected must comply with a Collection goal of Q109 thousand 302 million tax revenues which are the resources that will finance the 2025 spending program.
Selection process
The Board of Directors convened on Thursday, February 27, professionals who meet the requirements, qualities and documents necessary to participate in the National Team and opt for the Superintendent position. The legal support is in article 24 of Decree 1-98 Organic Law of the SAT.
On Thursday, March 13, the files must be presented in the first level of the central building of the SAT in zone 9.
Among the requirements to opt for the position are the following:
- Be Guatemalan
- Be over 30 years old
- Be recognized honorability and professional capacity
- Be in the enjoyment of their civil rights
In addition to:
- Being a professional accredited with a degree or post -grade academic degree in the economic, financial or legal area.
- Having exercised the professions referred to in the previous paragraph, at least for 5 years.
- Accredit capacity, knowledge or experience in any of the issues of the tax or customs, legal, financial or administrative field, for at least 5 years.
Who chooses it?
By law, the members of the Board of Directors must choose the new head of the SAT, which Menkos Zeissig chairs him, and who has had a career as an official who began his career at the Bank of Guatemala and then as an analyst and consultant of the Central American Institute of Fiscal Studies (ICEFI).
From this collegiate group, Director Estévez Clavería is the one with the most experience in the process and repeats the position for the third consecutive period.
During his career he has participated in evaluations, dismissals and choice of headlines that have occupied the SAT chair from Juan Francisco Solorzano Foppa, Abel Cruz Calderón and Marco Livio Díaz Reyes.
In the case of director Roca Morales, it is the first time that he participates in the Tax Administrator Board and his experience is known in the academic field and as an auditor and accountant of a fire department in Guatemala.
Schedule
Recently a process schedule was announced:
- From March 13 to 21: Reception of files, accusations or impediments, clarification and fading accusations, file review.
- From March 24 to 27: Publication of applicants who continue and excluded, clarification, review and determination.
- March 28: Publication of Listing of Applicants who met requirements.
- From April 2 to 8: Interviews
- From April 9 to 10: Evaluation and qualification of files
- April 11: Selection of the new SAT Superintendent (Dolores Friday)
- April 14: Possession takeover for the 2025-2030 period (Holy Monday)