Guatemala Provides Payment Facilities Individual and Corporate Income Tax and Employer Social Security Contributions Due to COVID-19

Guatemala's tax authority (SAT) has introduced a deferred payment facility for individual and corporate income tax due to the COVID-19 pandemic. This includes that taxpayers may enter into agreements with SAT for the payment of taxes in up to 18 monthly installments without penalties or interest. The SAT has established a payment facility request webpage, which includes guidance for both indiv…
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