Guatemala published Decree No. 17-2025 in the Official Gazette on 28 November 2025, which amends provisions of the Tax Code, the Value Added Tax Law, and the Law of Legal Provisions for the Strengthening of the Tax Administration. The amendments concern tax refunds and include the following:
- A new current tax account system is introduced, with taxpayers allowed to authorize the offset of net tax credits against future taxes due, in lieu of a refund, along with a reduction in the time limit …