Return of Customs Deposits, SAT-8011

Requirements

Individual Person

1 Present the original of the taxpayer's Personal Identification Document (DPI).
If the management is carried out by the Mandatory, present the original and photocopy of the Personal Identification Document (DPI) and a photocopy of the testimony of the public deed where the mandate is granted and its due registration.
2 If you are a foreigner, present your original passport.
3 Form SAT-2124 Request for refund of VAT tax credit, improper or excess payments of other taxes, taxes paid for fuel imports or deposits for customs guarantees.
4 Written request, in accordance with the Article 122 of Decree Number 6-91, Tributary Code.
5 Affidavit before a Notary, in a Notarial Record of not having received a refund, accreditation or compensation of the requested amount. (Must comply with the requirements established in articles 60, 61 and 62, Notarial Code, Decree Number 314-46; article 33 numeral 10, Tax Stamp Tax Law and Special Stamped Paper for Protocols, Decree 37-92, both from the Congress of the Republic of Guatemala; and articles 5 and 6 of Government Agreement number 4-2013, Regulation of the Tax Stamp Tax Law and Special Stamped Paper for Protocols). In cases of requests for smaller amounts or up to Q1,000.00, this requirement should not be submitted.
6 Simple photocopy of the hearing and its respective notification card.
7 Simple photocopy of the resolution where the incident disappeared, background information if any and the respective notification cards.
8 Simple photocopy duly sealed and signed upon receipt by the National Treasury of the Ministry of Public Finance of the Inventory of Accounts form for payment to suppliers, entities and other beneficiaries of the State.
9 Photocopies certified by the Registered Accountant and updated in the Unified Tax Registry before the Superintendency of Tax Administration of:
to. Receipt for Customs Warehouses Form SAT-801 (current version).
b. DUA-GT and/or DUCA Goods Declaration with its supporting documentation (consignment note, cargo manifest, bill of lading, invoice, etc.) and its rectification with authorization resolution, when applicable.
c. Customs Declaration Payment Form SAT-856 (current version), corresponding and the respective confirmation slips from SAT and/or the bank.
d. Folio of the General Ledger Journal showing the balance in your favor and the account receivable from the Tax Administration.
10 If the procedure is carried out by a third party, present the SAT-362 form and the Personal Identification Document (DPI) of the third person.

Legal person

1 Present the original of the Personal Identification Document (DPI) of the Legal Representative.
If the management is carried out by the Mandatory, present the original and photocopy of the Personal Identification Document (DPI) and a photocopy of the testimony of the public deed where the mandate is granted and its due registration.
2 If you are a foreigner, present the original passport.
3 Form SAT-2124 Request for refund of VAT tax credit, improper or excess payments of other taxes, taxes paid for fuel imports or deposits for customs guarantees.
4 Present original of the Notarial Certificate of appointment of the Legal Representative or original and photocopy of the mandate duly registered as appropriate.
5 Written request, in accordance with the Article 122 of Decree Number 6-91, Tributary Code.
6 Affidavit before a Notary, in a Notarial Record of not having received a refund, accreditation or compensation of the requested amount. (Must comply with the requirements established in articles 60, 61 and 62, Notarial Code, Decree Number 314-46; article 33 numeral 10, Tax Stamp Tax Law and Special Stamped Paper for Protocols, Decree 37-92, both from the Congress of the Republic of Guatemala; and articles 5 and 6 of Government Agreement number 4-2013, Regulation of the Tax Stamp Tax Law and Special Stamped Paper for Protocols). In cases of requests for smaller amounts or up to Q1,000.00, this requirement should not be submitted.
7 Simple photocopy of the hearing and its respective notification card.
8 Simple photocopy of the resolution where the incident disappeared, background information if any and the respective notification cards.
9 Simple photocopy duly sealed and signed upon receipt by the National Treasury of the Ministry of Public Finance of the Inventory of Accounts form for payment to suppliers, entities and other beneficiaries of the State.
10 Photocopies certified by the Registered Accountant and updated in the Unified Tax Registry before the Superintendency of Tax Administration of:
to. Receipt for Customs Warehouses Form SAT-801 (current version).
b. DUA-GT and/or DUCA Goods Declaration with its supporting documentation (consignment note, cargo manifest, bill of lading, invoice, etc.) and its rectification with authorization resolution, when applicable.
c. Customs Declaration Payment Form SAT-856 (current version), corresponding and the respective confirmation slips from SAT and/or the bank.
d. Folio of the General Ledger Journal showing the balance in your favor and the account receivable from the Tax Administration.
11 If the procedure is carried out by a third party, present the SAT-362 form and the Personal Identification Document (DPI) of the third person.
Step List

1. Request the paper form SAT-2124 at Tax Offices or Agencies

2. Download and print the ticket: Requirements for Return of Customs Deposits, SAT and presents the indicated requirements.

3. If you are located in the interior of the Republic, you must appear at the nearest Tax Offices or Agencies with the established requirements.

4. The Reception process ends when they give you a copy of the SAT-2124 form with a sticker indicating the File number.

What do I get?

Copy of the SAT-2124 form with sticker from the file.

Special cases

1. The entity/taxpayer, the legal representative, agent and third person (if applicable), must be solvent in compliance with their formal tax obligations and updated within the Unified Tax Registry. Compliance with these requirements will be verified internally; You should not attach any supporting documents.

2. The declarations that are the subject of the request must be rectified, when appropriate, the above does not apply to requests for refunds for the purchase and sale of real estate, vehicles, authorization of books, ISR withholdings for small taxpayers of 5%, tax stamps, fines and interests.

3. The documents must be delivered in a legal-size folder, duly ordered and numbered, starting with the SAT-2124 form, followed by the application memorial and supporting documentation, in order to enter the requirements verification form last.

Offices or Agencies for
carry out the procedure

Central Region

No date

  • Reception of Documents (SAT Tower Building 7 Avenida 3-73 zone 9)

Special Managements

  • Boulevard los Próceres 18-29 zone 10 Business Building Tower II

Western Region

No date

  • quetzaltenang
  • Huehuetenango
  • San Marcos
  • Quiche
  • Only the
  • Totonicapan
  • Coatepeque
  • Panajachel

Northeast Region

No date

  • Zacapa
  • Baja verapaz
  • Alta verapaz
  • Jalapa
  • peten
  • Poptun
  • Isabel
  • chiquimula
  • Esquipulas
  • Livingston

Southern region

No date

  • escuintla
  • retalhuleu
  • jutiapa
  • Santa Rosa
  • Suchitepequez
  • Santa Lucia Cotzumalguapa
Category: Requirements for procedures in Agencies