Guatemala: Belastingen
From Handelswijzer Midden-Amerika van de Koninklijke Nederlandse Ambassade te Costa Rica
Hier ziet u een overzicht van de belangrijkste belastingen voor bedrijven die opereren in Guatemala. De informatie is afkomstig uit het in februari 2007 uitgegeven document: KPMG Doing Business in Guatemala - Investment in Guatemala. Voor een gedetailleerd overzicht van de regelingen omtrent taxatie in Guatemala kunt u terecht op http://guatemala.e-regulations.org/ onder "Operations" (in het Engels).
Corporate Income tax (5-31%)
- It is based on the territorial principle (income generated in Guatemala). Effective July 1st. 2004, the income tax law was amended and currently it permits two options for paying the tax: general regime of five percent over the gross income (total income less exempt incomes) or optional regime of 31 percent over taxable income (total income, less costs and expenses, plus non-deductible expenses, less exempt income); the company has to establish which of the two regimes it will use during a fiscal year and it can onlybe changed in December.
- In the five percent regime, the company has to pay the tax on a monthly basis; it can be withheld by the customers of the company or paid directly by thecompany. The IETAAP tax does not apply for companies in this system.
- In the 31 percent regime, the company has to make an advance payment (during the first three quarters) and liquidate the income tax at the end of the year (off-setting the quarterly payments). The IETAAP tax applies for companies in this system and can be off-set against the income tax.
- Omission of income tax payments results in a penalty of 100 percent over the omitted tax plus interests.
- The statute of limitations is four years.
Dividends Tax (3%)
For dividend payments, if the company has paid corporate income tax over the profits and in accordance with one of the income tax regimes, those payments are income tax exempt.
- A three percent stamp tax would be applied over receipts documenting dividend payments.
- A penalty of 20 percent over the amount is applicable over omitted tax, plus interest.
- The statute of limitations is four years.
Import tax (0-15%)
- Results from the import of goods into Guatemalan territory according to their classification.
- It is paid the moment the goods are withdrawn from customs.
Interest tax (10%)
- All interests paid in Guatemala are taxed.
- The withholding occurs when the interest is paid or credited in the account of the beneficiary.
- Interests having paid this tax are income tax exempt.
Value Added Tax (12%)
- This tax is applicable to sales of goods and services as well asimports. In this case, taxable revenues include import duties paid.
- Exports of goods and services are VAT exempt. Exporters may access a reimbursement system by filing monthly requests before the Central Bank. Under the general VAT system the request may be filed for 100 percent of the VAT credit accrued. But under the special system, exporters could be reimbursed with as much as 75 percent for amounts up to Q 500 thousand or greater, to 60 percent for amounts in excess of Q 500 thousand; the rest must be requested through the use of the general system.
- For regular commercial activities the compensation of VAT debitsand credits are derived from sales and purchases.
- Omission of paying the VAT results in a penalty of 100 percent over the omitted tax plus interests.
- The statute of limitations is four years.
