Comments that ensure that the CUI and NIT unification by the Superintendence of Tax Administration (SAT) would bring new restrictions and tax burdens for taxpayers.
It is speculated that this identification would be necessary to perform bank transfers From personal accounts and payments to third parties, including payments to credit cards, and even talked about the possible application of new taxes About these transactions.
Faced with these concerns, Free press He consulted the authorities of the SAT to clarify the scope of this measure and its impact on banking operations.
Recent changes in the SAT
From April 9, 2025 will begin to govern the new Tax regimes established in the Decree 31-2024including:
- New provisions for small taxpayers.
- Mandatory registration in the RTU
In addition, from the March 17, 2025the SAT implemented the CUI and NIT unificationin order to standardize taxpayers identification in financial, notarial, administrative and judicial transactions.
Doubts about the unification of CUI and NIT
The change in fiscal identification generated concern among Guatemalans, especially because of the possibility that all banking operations They are subject to immediate control or new taxes.
Many users in social networks interpreted that any transfer could involve the payment of taxes.
The SAT explains the scope of the measure
According to him SAT collection mayor, Erick Echeverríathe unification of CUI and the NIT Does not introduce new taxes nor modifies the tax obligations of citizens.
The goal is Facilitate taxpayers identification and optimize tax management.
Echeverría emphasized that it is Incorrect to affirm that taxes will be applied to any bank transferlike payments of Food pensions or shipments between personal accounts.
Do bank operations pay taxes?
Guatemalan tax legislation establishes that taxes only apply to Income from lucrative or tax -generating activities taxed.
Therefore, the origin and nature of the funds They determine if there is a tax obligation.
In that line is the Unified Tax Registry (RTU) the system used by the SAT to classify and determine the tax obligations of taxpayers.
Impact on bank transactions
He Decree 31-2024 It also establishes the mandatory use of CUI/NIT in All civil, commercial, financial and legal transactions.
However, in the financial system, this provision Does not change the conditions of use of bank accounts.
Its purpose is that financial entities Use the NIT as an identifierguaranteeing greater transparency and facilitating compliance with regulations.
“In no case, this measure implies that all bank transactions generate automatically A tax obligation. The control will continue to depend on ORIGIN OF THE FUNDSin accordance with current legislation, ”explained Erick Echeverría.
OBJECTIVE OF THE UNIFICATION OF CUI AND NIT
The authorities of the SAT They explained that the unification of the CUI and NIT Its objective is Simplify administrative procedures and improve interconnectivity with other State entities, without affecting the rights of citizens or generating new tax obligations.
In essence, this measure follows the same principle applied in the integration of documents such as the driving card or the passportfacilitating a unique identification for citizens.
Towards an electronic government
The authorities of the SAT pointed out that this measure is part of an effort to improve the efficiency of the tax administration and move towards a Electronic government.
He Electronic government Use technology to optimize public management, increase transparency and reduce administrative costs. Countries like Estonia They have successfully implemented this model, facilitating online procedures and promoting digital inclusion.
In Guatemala, initiatives such as Fundesa and Guatemala does not stop They have promoted the development of this system.
So, the unification of CUI and NIT It does not introduce new taxes or affect the operation of bank accounts. The measure seeks Improve taxpayers identification and facilitate administrative procedures, aligning with government modernization strategies.
Guatemalans can continue to carry out their transactions normally, taking into account that the tax inspection continues to depend on ORIGIN OF THE FUNDS and not the simple fact of moving money between personal accounts.