Legal Guidance and Taxpayer Rights

No.	Name	Year
1	Documents affected by article 2 of the Tax Stamp Tax Law and Special Stamp Paper for Protocols	2024
2	Determination of tax base in the second or subsequent sales or exchanges of Real Estate	2024
3	Issuance of special invoice by exporters of agricultural, artisanal and recycled products	2024
4	Traveler's Luggage and Electronic Declaration	2024
5	VAT exemption for transfer of ownership of real estate	2024
6	Forms of Extinction of Tax Obligation	2024
7	Functions and Responsibilities of Accounting Experts	2024
8	Capital Gains on the Sale of Real Estate	2024
9	Authorization of Accounting Books	2024
10	Preliminary Measure of Urgent Provision	2024
11	Tax obligations of employers as withholding agents	2024
12	Obtaining Certifications	2024
13	Payment of Value Added Tax Originated by Self-Consumption of Goods and Self-Provision of Services	2024
14	Procedure for Authorization, Operation and use of the Small Taxpayer's Purchase and Sales Book	2024
15	Procedure for Restitution of Excessive or Improper Payments "New"	2024
16	Constitutional Principles of Guatemalan Tax Law	2024
17	Reduction of Penalties established in the Tax Code	2024
18	Simplified Optional Regime	2024
19	Transfer of Domain of Real Estate VAT	2024

Common expenses of condominium owners that are not subject to VAT and ISR