Guatemala: Tax Audit Plan 2024

Published on Jan 29, 2024

Annual Tax Audit Plan SAT 2024
The Tax Administration (hereinafter referred to as "SAT") has published its Annual Collection, Control, and Inspection Plan for the fiscal year 2024 on their website.

This plan focuses on six components of administrative measures, primarily aimed at tax collection. The six components are as follows:

  1. Tax compliance control.
  2. Improvement in the control and inspection of tax obligations.
  3. Enhancement of administrative and judicial collection.
  4. Increased efficiency in customs.
  5. Delinquency in the payment of the Vehicle Circulation Tax.
  6. Other projects.

This article will focus on tax compliance control and improvements in the inspection of tax obligations.

Tax Compliance Control
SAT states that this component is particularly supported by Data Governance and the issuance of Electronic Documents, as well as the automation of the Collection Agency, Unified Digital Tax Registry (RTU), Omission Control Systems, VAT, and Income Tax Withholding Systems, as well as the Customs Declarations system.

Therefore, to achieve its goal of better tax compliance control, SAT will focus on the following actions

  1. Mass actions: This action is directed at taxpayers in general, focusing on non-compliance based on fiscal behavior indicators using electronic invoicing, management, and control of VAT omissions. Additionally, it will focus on collecting installments through payment agreements and addressing inconsistencies in the reports that must be submitted.
  2. Selective actions: This action is aimed at taxpayers with inconsistencies or incongruities in tax declarations such as VAT and the optional simplified regime.

Likewise, it will focus on inconsistencies of taxpayers under exemptions of special benefit regimes.

Improvement in Control, Tax Audit and Tax Obligations
SAT will focus on improving tax audits to make them more effective, with lower costs, less time, and on detecting adjustments to taxes paid. This significant leap is based on electronic tools such as Electronic Invoicing, RetenISR Web, and the Digital Tax Registry (RTU).

Additionally, the implementation of the Electronic Inspection System - FISEL - has allowed more effective and precise processes, focused on various economic sectors. This system is based on analytical data through Power BI, allowing the identification of patterns and behaviors with higher risks of non-compliance, and inconsistencies through the comparison of various sources.

The actions that SAT will implement in terms of tax audit for the year 2024 include:

  • Tax audits based on sectoral studies aimed at minimizing evasion and promoting voluntary compliance with tax obligations.
  • Cross-referencing information developed by Data Governance.
  • Increasing the request for financial information in the possession of third parties.
  • Promoting the Prior Mechanism to Resolve Tax Conflicts.

The information provided by ARIAS® is presented for informational purposes only. This information is not legal advice and is not intended to create, and does not constitute, an attorney-client relationship. Readers should not act upon this information without seeking advice from professional advisers.

Ximena Tercero
Partner, Arias Guatemala.

Estaymer Mendoza
Associate, Arias Guatemala.