The definitive cancellation of a business It can occur in various contexts, such as the closure of a commercial premisesa beauty salona caféor any other establishment where goods or services were provided.
It also applies to independent professionals who no longer want to continue invoicing on their own, as a provision of Technical services, Lawyers, doctors, Accountants either Consultants.
This procedure is key when the taxpayer decides Close operations permanentlyeither for personal, financial reasons, to start working as a wage earning or because you want to undertake a new business model under a different figure.
This process implies that the taxpayer will no longer perform any type of Economic activity registered, and seeks to completely eliminate the establishment of the Unified Tax Registry (Digital RTU).
In this article they are detailed The requirements and the step by step To perform the definitive cancellation of a business Before the SAT in Guatemala.
What are the requirements to cancel a business before the SAT?
Before starting the process of Cancellation of commercial activitiesit is important that the taxpayer complies with a series of Tax requirementsamong them:
- Be Updated in the Digital RTU.
- Have all authorized documents without using duly annulled.
- Present one Legible copy of the last document usedas well as the next without using and the last of the range of each series. In the case of taxpayers under the Fel regimethe Last document issued electronically.
- Deliver the Tax books according to the tax regime. In the case of General regimethe Accounting books With records a day.
- Include the folio of the last registered movement In each book, together with the next blank page.
- Attach the Cancellation of the Patent of Commerce and one Patent negative certificationas the case may be.
- Do not have active files in areas such as legal or control.
- Be solvent in its tax obligations.
How to carry out the definitive cancellation of a step by step business?
The process can be done online, through the SAT Virtual Agencyfollowing these steps:
- Enter the official site of the SAT Virtual Agency.
- Select the option “Taxpayer services” and then enter the section Rtu.
- Choose the option “Cessation of activities” and select the corresponding procedure type:
- Definitive cancellation of establishment, person or business.
- Temporary cancellation of establishment, person or business.
- Establishment qualification with temporary cancellation.
- Prescribed cancellation of establishment, person or business.
For the purposes of this guide, the first option must be chosen: definitive cancellation.
- Enter the cancellation date and the last statement date presented with sales or services.
- The system will ask if the establishment to cancel Invoice for professional services. The taxpayer must mark “yes” or “no”, as appropriate.
- Climb the required documents In digital format. It is important to consider that the Maximum size allowed by file is 10 MB.
- Verify that each document loaded is correct. The system allows rectifying or replacing files if necessary.
- Accept the sworn declaration generated by the system.
- Check all data and confirm the shipment if the information is correct.
Once sent, the SAT will review the file And, if everything is in order, it will send a email with the approval of the cessation of activities.
Importance of carrying out this procedure
Fulfill the Definitive business cancellation Avoid future legal or tax complications, such as sanctions, audits or accumulation of tax obligations. In addition, it allows to close the commercial cycle formally before the SAT.
This process applies to taxpayers who They no longer want to operate in the marketeither by voluntary closure, change of rotation or because it has opted for wage regime (a company hired it by payroll).