Base Legal De La Cultura Tributaria En Guatemala

The principle of legality, in addition to the reservation and preference of the law, recognizes that taxes must be adapted to tax justice and fairness, a principle which, although not developed, has been interpreted as an additional limit on the power to impose taxes, duties and duties. Another key principle in the area of taxation is the solvency principle[4], which states that the system must be fair and equitable. To this end, tax laws are structured according to the principle of solvency. According to Wikipedia, the Superintendence of the Tax Administration -SAT-, the decentralized state entity responsible for the collection of tax and having jurisdiction and jurisdiction throughout the territory of the Republic of Guatemala In the way the principle of legality is formulated, it includes: Tax laws are promulgated by the Congress of the Republic of Guatemala, which must ensure that they are fair and equitable when there are no double or multiple tax laws. Tax laws should not be confiscated. From the point of view of the State, it is said that it is up to the Congress of the Republic to promulgate ordinary and extraordinary taxes according to the needs of the State and to determine the basis for their collection[2]. The same provision appears in the chapter of the financial system, which establishes the principle of legality in tax matters referred to therein[3]: it corresponds exclusively to the Congress of the Republic to issue ordinary and extraordinary taxes, taxes and special contributions according to the needs of the State and in accordance with equality and tax justice. and determine the basics of the collection. In the present case, we find that the constitutional parameter for determining whether a fine is recoverable is whether it exceeds the value of the omitted tax. In the case of the collection tax, it was assumed that it would be collected when a significant portion of the taxpayer`s assets were deducted. Other countries, through legal norms or court decisions, have set parameters to determine when the tax will be seized, in Guatemala there is no such parameter.

The same principle of legality considers the so-called preference of the law, which recognizes that provisions hierarchically inferior to the law, which contradict or distort the legal norms governing the tax bases of tax collection, are null and void. It also defines the scope of tax rules that show that legislation cannot change these tax bases and is specific in order to regulate what is related to the administrative collection of the tax and defines the procedures to facilitate its collection. Tax law is an independent branch in the field of public law, in particular in the established branch of financial law, and establishes the principle of maintaining the system of fiscal control; Understand as a set of legal and non-legal norms, precedents, doctrines, principles and customs related to the existence of the mandatory fiscal legal relationship In order to present and elaborate taxes in Guatemala, it is necessary to know the constitutional principles such as the principle of legality, the principle of solvency and the principle of prohibition of multiple tax regulations, the functioning of the Tax Criteria Board of The Tax Administration. Some terms that are not very clear in the tax legislation are clarified. This is a written declaration of the tax administration in which certain paragraphs of Guatemala`s tax laws are specifically interpreted. Take a look at all the SAT criteria here On the contrary, there is no direct indication of what is meant by confiscatory tax. The political constitution of the Republic stipulates in another provision when a fine has the character of confiscation. In this context, it is stipulated that the confiscation of property and the imposition of fines are prohibited. Fines may in no case exceed the value of the tax omitted. The prohibition of double taxation or multiple taxation is typical where the same triggering event attributable to the same taxable person is taxed twice or more times by one or more taxable persons and for the same tax event or period.

These characteristics of double taxation or multiple taxation are clearly set out in the constitutional norm. In the following articles, we will further develop the Guatemalan tax system. [1] Literal d), Article 135 Political Constitution of the Republic (DPRK) Direct taxes in Guatemala cover the wealth and income of taxpayers, among which we can mention: 1) Income tax, 2) Tax on the circulation of vehicles, 3) Uniform tax on real estate, 4) Solidarity tax and 5) Inheritance tax It is a tax levied by all natural or legal persons on income, that they receive, is paid, regardless of your nationality. This tax is payable each time they earn registered income. Order in Council 10-2012 was published on February 16, 2012 and entered into force on February 13, 2012. March 2012 in force In the main taxes of Guatemala, VAT is recognized, in addition, we can mention SRI If you want to see a list of all active taxes in Guatemala, you can enter Declaraguate In Guatemala, there are two VAT regulations in Guatemala. (1) General scheme: if the taxable person pays 12 % on the difference between his sales and purchases. 2) Small taxpayers` scheme: pays only 5% of the sales it makes.

Find in this blog the tax laws of Guatemala for consultations Indirect taxes in Guatemala record the consumption of goods and services, in which we can mention: 1) VAT, 2) tax on the distribution of oil, 3) tax on the distribution of alcoholic beverages, 4) tax on tobacco and 5) tax on the distribution of cement. Tax legislation states that taxes are payments that the state requires people to make in order to obtain resources to achieve their goals and responsibilities. Taxes, taxes, special contributions and contributions for improvements are taxes. The same standard establishing the principle of solvency sets out two (2) constitutional prohibitions. The prohibition of collection taxes and the prohibition of double taxation or multiple taxation. Consequently, guatemala`s tax system is based on constitutional provisions.