Taxpayers expect regulations to register in new primary and agricultural regimes

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April 23, 2025April 23, 2025By Mario Vásquez
Taxpayers expect regulations to register in new primary and agricultural regimes

At the moment the Tax Administration cannot register any taxpayer in these regimes or the Ministry of Agriculture, Livestock and Food (MAGA) to issue the opinion established The Law for the Integration of the Primary and Agricultural Productive Sector in Guatemala

According to the Estimation of the Superintendence of Tax Administration (SAT) in the first year of implemented, the new regimes is expected to generate a collection of Q300 million, explained the collection mayor, Érick Echeverría.

What is needed?

The elaboration of the regulation of said decree that created said law is in charge of the Ministry of Finance, however, the institution recently referred to, that the magician should propose some requirements to issue an opinion that Certify that taxpayers are dedicated to these activities and put the regulation to consultation.

This Tuesday, April 22, the Vice Minister of Finance, Patricia Joachín, explained that the Maga must still carry out a consultation process according to the procedure simplification law. Then, we have to make processes of favorable technical opinion consultations of the institutions that are involved and After that, consultations must be made to the Attorney General’s Office (PGN) to be able to send it to the General Secretariat of the Presidency.

The official said that The process in question may require two to three months, If the conditions are ideal, and otherwise it could take a little longer.

The deadline to start applying the regulation of the law depends on institutions such as Maga and the Superintendence of Tax Administration (SAT) coordinated, he added.

The minfin delivered on April 22, in the Cabal Bank a agreed regulation project and the aforementioned steps, He added.

The Minister of Agriculture, Maynor Estrada, said that on April 21, they began the elaboration of the so -called narrative card, that is to say that all the technicians who are in the process of the simplification law already in line with this new procedure.

In addition, he considers that In about 15 days the content of the articles corresponding to that ministry will be uploadingto the electronic site of the institution so that for a month users or interested parties can issue the opinions regarding their content such as processes, requirements and others.

The official said they will now prepare the procedure manual and that the institution is prepared to receive the requests for opinion established by law and that it is one of the requirements for the taxpayer to be registered in those regimes by the SAT.

A digital transition will be made, but it will begin receiving the information in a PDF form, as well as the documents of each requirement.

Subscriber content

The Federation of Ganaderos de Guatemala, requested in the citation of the bench that The procedures are really simplified so that those interested in registering in these regimes can do so without problems, since some should do so through devices such as phones or tablets.

Meanwhile, the deputy, Julio Héctor Estrada, said that an integrated computer system between the two institutions such as the SAT and the Maga is necessary, to facilitate the registration and authorization processes.

The SAT Superintendent, Werner Ovalle, mentioned that according to the projection of the Minister of Agriculture The regulation is expected to start applying at the end of July of this year.

Apart from the period of one month to receive comments from the content of the regulation, the Interinstitutional Commission must meet to make an evaluation and systematization of these comments, then the regulation must be approved and published, and also carry out the training phase to users and make interconnectivity between computer systemsit was added.

The draft regulation delivered by the minfin on the bench contains 34 articles, and within these At least 10 articles refer to the requirements and documents that those interested in registering in those regimes before the SAT must be delivered and get the magician opinion.

The requirements are divided into agricultural, livestock and crafts sector, as well as producers, marketers and intermediaries.

The regimes are taxed with a 1.5% tax for those who sell with supermarkets, markets and others, and 2% for exporters.

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