In Decree 31-2024, which creates two new simplified tax regimes and modifies that of small taxpayer, there are also eight general obligations or provisions that taxpayers must attend without the need to belong to these regimes.
This law will enter into force on April 9, 2025, but contains at least eight new general provisions that are included in article 120 of the Tax Code, which was reformed by article 19 of Decree 31-2024.
Apart from the one that has already been spoken as the general use of the Tax Identification Number (NIT) not only for tax procedures, but for other civil, labor, financial and others, which we already explained, the rest of the new obligations must be addressed.
Melvin Saguach, Tax and BPS partner of the Deloitte Guatemala, and Óscar Chile Monroy, Tax and Financial Consultant of the MGI Chile Monroy and Associates, they report that the reform establishes how they must register, update and ratify their data.
GEORREFERENCIATION: Taxpayers must consign the georeferencing of the location of all establishments in which they exercise their affected activities, to check the address and not be non -existent locations.
Data: The final beneficiaries of companies and societies must be informed, that is, the full names or corporate name of the partners of a legal person and their percentage of participation.
For permits or licenses: It establishes the obligation to the state entities to verify before granting permits or operation licenses, which the applicant is registered with the SAT, as a taxpayer of the Value Added Tax.
NIT: Use the tax identification number (NIT) in all actions carried out before the Tax Administration.
Generalized use of NIT for non -fiscal efforts: The NIT must be used in all civil, commercial, labor-patron relations, financial, notarial transactions, administrative and judicial efforts.
Suspension in the VAT regime: Taxpayers may be subject to suspension of their registration in the regime to the Value Added Tax (VAT) and be disabled for the emission of electronic invoice (FEL). In this case add a provision:
Taxpayers can be suspended from their affiliation to VAT if for 12 consecutive months or more present statements without movement or with zero value, without determining omission of income corresponding to the electronic invoices issued.
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Taxpayers whose registration information is inconsistent and as a consequence of this it has not been possible to locate, the SAT will notify and give 15 business days to regularize the situation, a contario case will impose the suspension from the next day of defeated this period. As well as, when taxpayers breach with the presentation of their statements and payment of respective taxes.
You cannot make efforts if you do not update data: You will have the obligation to update or ratify the registration data once a year no later than their birth for individuals or constitution as a legal entity. In case of non -compliance, the taxpayer or responsible will not be able to carry out any management before the Tax Administration.
Provide information: The entities in charge of legal persons must provide the SAT for all the information they require, in addition to informing any change in the records of said persons.
Chile Monroy refers that the reform of article 120 of the Tax Code “at first glance seems to be simple, but in the background it is a large network, which will be collecting a lot of taxpayers information”, through their efforts, reports, statements, information update and others.
“Therefore, every step that companies, people, partners and other taxpayers take, must be in strict observation of tax regulations, because from here a few years, when the entire crossing of all that information is implemented, the results of the inspection will be seen,” adds Chile Monroy.
For example, he commented that since 2020, when the implementation of the FEL began, he warned that it would be a total control of the taxpayer, an aspect that is expanding with these new provisions.
With the new Law 31-2024, which enters into force in April, the use of the NIT will no longer be exclusive to tax procedures, but will also be mandatory in other types of procedures or areas (at least eight more). Know what is about the following link: https://t.co/mkbiprbwh pic.twitter.com/y5lhcrcwse
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Regarding georeferencing, the auditor said that this must be met when the SAT provides it so the taxpayer must consign the georeferencing of the operating centers.
When they are not disabled for not updating data, they may recover their condition according to the procedures that the SAT determines.
Benefits or difficulties for taxpayers and procedures
Regarding the benefits or effects that the taxpayer or the Saguach procedures may have, he comments that in general they are provisions or changes that every taxpayer must take into consideration, especially that, in case of breach because he would have a direct impact on his operations, considering that the sanction would be the suspension of his regime in the regime to the VAT and find himself disabled for the issuance of FEL.
“Any taxpayer could now make a mental image of the losses that would have an impact on their business for not being able to operate,” the specialist warned.
In addition, it refers that an important benefit could be for companies that request fiscal credit, and many of the adjustments made by the Tax Administration are due to the fact that it is not possible to locate the providers of the taxpayers who make this type of applications, therefore, in the absence of confirming that it is a real operation, they formulate the adjustment to the tax credit. This could be greatly reduced with the obligation of the georeferencing of the location of the establishments where taxpayers operate.
It recommends making the update and ratified data in the RTU at least once a year, or at the time of a modification, remembering that any change must be informed to the Tax Administration within the period of 30 days of that occurred.