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Guatemala's Superintendency of Tax Administration introduces a new tax inspection risk model

|Tax Alerts, Legislation & Policy, National/Federal Taxation|Guatemala
Guatemala
  • The Superintendency of Tax Administration has unveiled a new tax inspection risk model by economic sector.
  • The new model is aimed at enhancing effectiveness and efficiency in the inspection processes.

On 23 August 2023, the Superintendency of Tax Administration announced the implementation of a new tax inspection risk model based on economic sectors. This new model focuses on taxpayers subject to the Income Tax, encompassing 7,085 prioritized taxpayers representing 80% of tax revenue collection.

Ac…

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