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Guatemala: Taxpayer protection

Thursday, September 19, 2013


On July 11, Guatemala’s constitutional court overturned Article 16A of the Tax Code, which supposedly empowered the Tax Authority to determine whether a business had engaged in fraud and, based on this, institute criminal proceedings against the parties involved.

Article 16A was enacted in February of last year, in order to combat tax evasion.

A finding of fraud, which is a criminal offence, can only be determined by a judge, through due process, and not by an administrative body.

The tax department cannot be judge and jury, the court said.

For more information, please contact Diana De Mata, at [email protected], or at 502-2324-3939 / 502-2279-3939 ext. 305.