2023-11-01 00:44:01
The Superintendency of Tax Administration (SAT) reported that, as of October, the SAT has notified more than 276 thousand taxpayers of the 1,572,195 registered, that they can put their tax situation in order by submitting the respective declarations, to avoid the suspension of the affiliation of the Value Added Tax VAT.
Perspective Writing
In that sense, he reminded taxpayers that, through the Virtual Agency, they have different facilitation options so that they can regularize their tax situation, such as: payment of omissions, cancellation of establishments without movement and payment agreements.
Since, according to article 120 of the Tax Code “for those taxpayers who fail to pay VAT or who are not located at their tax domicile, the Tax Administration may suspend their affiliation to the regime of said taxes and will make the special annotation in the tax records of the taxpayer or responsible person…”
The collecting entity highlights that, once the omissions are resolved, taxpayers will be able to continue issuing Electronic Tax Documents, manage Fiscal Solvency, update establishment data and ratify data in the Digital RTU, among others.
In addition, they reported on the steps to reactivate membership:
Credit. SAT
For inquiries the means are available: telephone 1550, email [email protected] and the virtual assistant RITA through the portal www.sat.gob.gt
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