After it was issued and The regulations of Decree 31-2024, on the Law for the Integration of the Primary Productive and Agricultural Sector, came into force. The period of 180 days began to run so that those who register in the simplified Primary and Livestock tax regimes, established by said decree, can regularize themselves for having failed to declare income, whether banked or not, before the validity of this law.
The Superintendence of Tax Administration (SAT) explained that Article 21 of that law is in force because the Constitutional Court (CC) declared the unconstitutionality action void. of a partial general nature against a sentence of that article.
This establishes the late presentation or rectification of declarations for those who have omitted their declaration or want to rectify it due to omissions prior to the validity of this law, and for this it establishes a non-extendable period of 180 days from the beginning of the regulation.
Although the law in question came into force in April of last year, when the SAT was consulted about the deadlines, it stated that said article conditions the calculation of the 180 days to the entry into force of the regulations of the law (Governmental Agreement 54-2026)which became effective on Tuesday, April 28, 2026, so the term begins to be counted on that date.
Regarding the way in which they should be counted, he explained that the provisions of literal e) of article 45 of the Judicial Branch Law must be applied, which states that non-working days will not be included in the periods that are calculated by days.
What the law provides
The law establishes that Persons who have omitted to declare income, banked or not, obtained before the validity of this law, with respect to which they do not have documentation to justify its origin or allow them to make the correct determination of the tax obligation, must present a sworn declaration. asset with information referring to the date of its presentation.
In that same article it is established that those who carry out this regularization will pay, for tax, 5% on undeclared income or inventories that they want to register for the beginning of their accounting.
This legislation also provides that the payment of this tax will extinguish, in favor of the person who pays it, the tax obligations with respect to which the payment was made and will be considered fulfilled in the manner, time and manner established by law.
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Another provision states that regularization through the declaration and payment of the aforementioned tax will justify the origin of the resources, banked or not, that are related to undeclared income or inventories that they want to register for incorporation, according to that decree.
Who can regularize
The SAT also explained that The possibility of regularization is recognized in the regimes established under Decree 31-2024 of Congress, that is:
- To the “Special Regime for the Production and Marketing of Products from the Agricultural and Handicraft Sector produced in Guatemala, destined for supermarkets, cantonal and municipal markets, collection centers and restaurants”, which is also known as the Primary regime.
- And to the “Special Regime for the Production and Marketing of Products from the Livestock, Hydrobiological and Beekeeping Sector, destined for supermarkets, cantonal and municipal markets, collection centers and restaurants”, known as Pecuario.
For the required Affidavit of Assets, you must use form SAT-2550which will be available in the Virtual Agency, in the Tax Services/Declaraguate/Generate Form option, and will be shown every time the person is registered as a taxpayer of the Tax Trust Tax (established in article 2 of the law) in either of the two regimes.
Furthermore, article 21 states that the SAT may grant tax payment facilities with payment agreement for up to 18 months, in accordance with the Tax Code.
Separately, article 17 of the regulations of that law develops the topic and states that the Inventories can include cash, accounts receivable, fixed assets, and goods on hand for production and marketing, among others, duly detailed.
It adds that the inventory or income not included in this sworn asset declaration, when identified by the SAT through inspection, will be subject to the taxes in force during the period of its obtaining and not to the 5% that is mentioned in this law, without prejudice to the responsibilities that may arise from the veracity of the declared information.
In these SAT links you can find the requirements and procedures for registration or updating of affiliation to the Tax Trust Tax of the Primary Regime and in this for the Livestock Regime.