SAT refers to the Superintendency of Tax Administration, which is the state entity that exercises tax administration functions throughout the country. Here I explain what the SAT portal is, what procedures you can carry out, what transfer prices are, customs services and tax services managed by the SAT.
Tabla de Contenidos
SAT Online Procedures and Services Portal
Some of the functions of the SAT are: Pay taxes, manage tax administration, issue resolutions or authorizations and be part of foreign trade work.
SAT offers a wide range of services. Here are some of them:
- Print circulation sticker.
- Check the management status of the Virtual Agency.
- Print proof of registration or update of your data to the RTU.
- Check if you have any fines.
- Request a Virtual Agency user and make appointments.
- Check the status of an invoice issuer before the SAT.
- Identify your economic activity and assign registration with the SAT.
- Calculate penalties to be paid.
- Calculate ISR for employees.
- File tax returns online.
Transfer Pricing SAT of Guatemala
Transfer pricing emerged to reduce disputes between tax administrations and multinational companies in each country, avoiding costly processes.
In January 2013, special valuation rules between related parties were included for Guatemala.
Transfer prices are important for many Guatemalan taxpayers who have operations with their related parties abroad because they determine income and expenses.
Keep in mind
The SAT is responsible for auditing transfer prices, examining cross-border transactions and companies’ pricing policies.
SAT Customs in Guatemala
SAT is responsible for customs services. Some of these include:
- Obtain the shipping list signed and sealed by a SAT official.
- View and download supplementary statements .
- Submit supplementary export declarations.
- Check the selective assigned to your declaration.
Tax Administration Services of Guatemala
Some of the tax services offered by the SAT are:
- Identify the economic activity and assign the code in your registration with the SAT
- Review VAT withholding agents
- Calculate penalties to be paid
- Calculate the ISR of employees
- Request tax credit refunds under the general regime
- See titles
- Check appointments
- Check the management status of your RTU
- Register and check registration in the small taxpayer regime
- Consult printing presses registered in the printing press tax registry
- Registration of the NIT as a small taxpayer
- Check VAT and ISR withholding records
If you are missing papers:
If you need any document such as DPI, Passport, Birth Certificate or others, to register for any of the services provided by the SAT, you can go to your consulate, where we leave you the link to request an appointment.