OrbitaxGuatemala Publishes Decree Introducing Special Regimes for Agricultural and Small Taxpayers and Tax Regularization
|Approved Changes|Guatemala
Guatemala's tax authority (SAT) has announced the publication of Decree No. 7-2019, which creates two new tax regimes for smaller taxpayers:
- Special Agriculture Tax Regime, which provides for a monthly flat tax at a rate of 5% on gross sales for qualifying individual farmers with annual sales not exceeding GTQ 3 million; and
- Electronic Tax Payment Regime, which provides for a monthly flat tax…
