The Directory, It is the collegiate body that, as the highest authority of the SAT, is responsible for making strategic decisions to direct the tax and customs administration policy, as well as ensuring the proper functioning and institutional management of the SAT. (Art.14)
The Tax and Customs Administrative Court, is the collegiate body that, as a higher authority, is exclusively responsible for hearing and resolving all appeals in tax and customs matters, prior to judicial proceedings and which, by provision of the Tax Code, the National Customs Law, the Uniform Customs Code Central American and its regulations, are within its jurisdiction and the other applicable laws and regulations. (Art. 28 bis)
The Office of the Superintendent, superior body responsible for defining, developing and directing the policy and guidelines of the Superintendence of Tax Administration. To fulfill the functions of the SAT, the Superintendent of Tax Administration is in charge of the administration and general representation of the SAT, as well as the legal representation of the Institution, which may be delegated to the officials he designates for the purpose. . (Art. 8, 24, 26)
The Internal Audit, It is the agency in charge of exercising the control and supervision of all the bodies and agencies of the SAT, verifying that the administrative and operational management is executed in accordance with the provisions of the Organic Law of the SAT, the internal control and audit standards. for the government sector, internal regulations and applicable technical and administrative manuals. (Art. 30)
The Internal Affairs Management, is the agency in charge of carrying out administrative investigations and reporting, when appropriate, the actions of officials and employees of the SAT that are contrary to the law, with the purpose of preventing and combating acts of corruption, administrative misdemeanors and infractions and any other act that contravenes institutional interests. He will report his actions directly to the Board of Directors. (Art. 30 Bis)
The Taxpayer Attention Office, is the agency in charge of ensuring that an effective and efficient service is provided to taxpayers and the general public, providing them with training, training and timely and reliable information, in accordance with their requirements and needs, in pursuit of an organizational culture of taxpayer service; and, plan, develop and promote outreach, education and awareness programs and projects aimed at promoting voluntary compliance with tax obligations, as well as the administration of the Vehicle Tax Registry. (Art. 30 Quater)
The Customs Administration, It is the agency in charge of developing and applying the powers that the SAT has in customs matters, so, in accordance with the law, it will be responsible for managing the Customs System of the Republic and facilitating foreign trade in accordance with the Law and Conventions. and International treaties in force for Guatemala. Constantly modernizing foreign trade operations to be more competitive in the customs field. (Art. 31)
The Administration of Collection, It is the agency in charge of developing the strategies and applying the powers that the SAT has in terms of planning, organization, evaluation and execution of actions that facilitate, control and promote voluntary compliance with tax obligations, the expansion of the tax base. and administrative collection prior to its transfer to other instances; the generation and development of the control and administration policy for the information that is available in the records that the SAT is responsible for keeping by law; as well as, the SAT Data Governance policy and administration. (Art. 32)
The Inspection Office, It is the agency in charge of developing and applying the powers that the SAT has in matters of Supervision, as well as supervision, inspection, investigation, verification and determination of compliance with substantive and formal tax and customs obligations. (Art. 33)
The Intendance of Legal Affairs, It is the agency in charge of representing and defending the rights, interests and assets of the SAT before any entity, agency, body, authority and courts of justice, both nationally and abroad, as plaintiff, defendant, interested third party, plaintiff. adhesive or civil actor. In addition, it provides legal and administrative advice and consulting to SAT agencies. (Art. 34)
The General Secretariat, It is the agency in charge of proposing the regulations for the issuance and registration of administrative acts, as well as the control, management, classification, archiving, cataloguing, certification, notification, safeguarding of files and other official documents found in the different bodies and agencies. of the SAT. (Art. 36)
The Planning and Cooperation Management, It is the agency in charge of formulating and coordinating the application of tools and mechanisms for planning, programming, evaluation and control of institutional management, providing reliable and timely information for decision making and institutional development; as well as coordinate the continuous improvement of institutional processes; and institutional cooperation relationships and projects. (Art. 37)
The IT Management, It is the agency in charge of providing advice, development and support in information technology to the different bodies and agencies of SAT. (Art. 38)
External Social Communication, It is the agency in charge of coordinating with the corresponding agencies, information actions and dissemination of standards, requirements and procedures to the population, through the media. (Art. 40)
The SAT Personnel Training Management, It is the agency in charge of developing permanent and specialized training actions, based on defined curricular frameworks that promote the development of the administrative career of employees and officials, which promote better performance, within the framework of a dynamic, innovative and self-development organizational culture. . (Art. 40 Bis)
The Financial Administrative Management, It is the agency in charge of managing with transparency, honesty and effectiveness the financial resources of the SAT, the budget, accounting, treasury and public debt systems and processes, including, as well as efficiently managing the system of acquisitions and contracting of goods and services. , its storage and registration. Likewise, it is responsible for preparing the administrative and financial instruments for accountability. (Art. 42)
The Human Resources Management, It is the agency in charge of managing the planning, organization, integration and development of the SAT's human resources, including the systems, methods, strategies, programs, procedures and instruments that allow the best use of human capabilities. (Art. 43)
The Infrastructure Management, It is the agency in charge of managing the physical infrastructure resources of the SAT; which includes its planning, development, maintenance, repair and supervision. (Art. 44)
The Institutional Security Management, It is the agency in charge of establishing and managing the security systems necessary to protect the integrity of the people, goods and other properties of the SAT. (Art. 45)
The Management of Large Special Taxpayers, It is the agency responsible for providing, at the national level, specialized attention to taxpayers classified by the Tax Administration as Large Special Taxpayers, and monitoring compliance with their tax obligations. (Art. 46)
The Management of Medium Special Taxpayers, It is the agency responsible for providing, at the national level, specialized attention to taxpayers classified by the Tax Administration as Medium Special Taxpayers, and monitoring compliance with their tax obligations. (Art. 47)
The Regional Managements, are the agencies in charge of the execution and control of the collection, verification, supervision, control and management powers, in accordance with the guidelines issued by the bodies and agencies with management functions, substantive regulations, technical support and management of resources. (Art. 49)
