On 5 May 2017, Guatemala published Executive Agreement 82/2017 in the Official Gazette. The Executive Agreement will enter into force 20 May 2017 and will apply for three months. It provides for fine, interest, and penalty relief for taxpayers who fulfill their outstanding tax obligations within the following time limits:

• 100% relief if within the first month after 20 May 2017;
• 95% relief if w…