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Law on Tax Regularization published

|Approved Changes|Guatemala
Guatemala

Decree 1-2013 published in the Official Gazette on 26 June 2013 provides a tax amnesty programme through the Law on Tax Regularization. The main details of the Law are as follows:

-   a tax waiver of 10% is granted on the amounts paid within the first 2 months of applicability of the Law;
-   a tax waiver of 5% is granted on the amounts paid within the 3rd month of applicability of …

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