Request for Crediting a Remainder Account for Value Added Tax Withholdings

Now you can send your request through form SAT-2370 from the Virtual Agency.

Download here the User manual

Requirements

Individual Person

1 Form SAT-0251 (Request to open a monetary deposit account, according to article 11 of Decree 20-2006), in which you indicate the Bank you select. You must submit it if it is the first time you are applying.
2 Request memorial in which the relationship of the facts is described.
3 Affidavit before a notary, indicating that the taxpayer made the cut of the requested balance within his declaration and his accounting records.
4 Affidavit in Notarial Record, before a Notary in which it is stated that the amount requested for crediting VAT withholdings to the bank account; has not used it for the payment of other taxes or offsetting tax debits or previously requested for crediting to a bank account, if it had not previously received the refund in cash and bonds from the Bank of Guatemala, nor from the Ministry of Public Finance ; as well as not having compensated or credited in the future the remainder for withholdings with other taxes, referring to the same period and amount requested.
5 Company and business commerce patent.
 

6

 Integration of Affidavits and Monthly Payment Receipts of Value Added Tax in which the Value Added Tax Withholding Certificates were reported.
7 Integration of sales and services provided that were subject to Value Added Tax withholding per month.
8 Books of Sales and Services provided for the requested period, certified by the accountant, registered with the Superintendency of Tax Administration.
9  Journal, Ledger and Balance Books, which reflect the nomenclature, name of the account and subaccount in which the carryover of the remainder for withholdings of the Value Added Tax is found, of the tax periods covered by the request to date that carried out the regularization of said account and recorded the requested balance in an account receivable from the Tax Administration.
10 Journal, Ledger and Balance Books, which reflect the nomenclature, name of the account and subaccount of the record made for the amount requested in return in an Account Receivable from the Tax Administration, from the moment the requested balance was regularized.
11 Audited Financial Statements of the requested period reflecting the integration of the account receivable balance reflecting the requested amount.
12 Bank account statements certified by the banking entity where the payment received is verified, and each account statement must indicate the list of invoices requested, as well as present the detailed integration of the credits showing the payment of the requested invoices.
THE FOLLOWING REQUIREMENTS THAT MUST BE UPDATED IN THE DIGITAL UNIFIED TAX REGISTER
13 Passport if you are a foreigner.
14 Personal Identification Document (DPI) of the Taxpayer.
15 Taxpayer, agent, accountant and third party must be up to date and solvent in complying with their formal tax obligations.

Legal person

1 Form SAT-0251 (Request to open a monetary deposit account, according to article 11 of Decree 20-2006), in which you indicate the Bank you select. You must submit it if it is the first time you are applying.
2 Request memorial in which the relationship of the facts is described.
3 Affidavit before a notary, indicating that the taxpayer made the cut of the requested balance within his declaration and his accounting records.
4 Affidavit in Notarial Record, before a Notary in which it is stated that the amount requested for crediting VAT withholdings to the bank account; has not used it for the payment of other taxes or offsetting tax debits or previously requested for crediting to a bank account, if it had not previously received the refund in cash and bonds from the Bank of Guatemala, nor from the Ministry of Public Finance ; as well as not having compensated or credited in the future the remainder for withholdings with other taxes, referring to the same period and amount requested.
5 Company and business commerce patent.
6 Integration of Affidavits and Monthly Payment Receipts of Value Added Tax in which the Value Added Tax Withholding Certificates were reported.
7 Integration of sales and services provided that were subject to Value Added Tax withholding per month.
8 Books of Sales and Services provided for the requested period, certified by the accountant, registered with the Superintendency of Tax Administration.
9  Journal, Ledger and Balance Books, which reflect the nomenclature, name of the account and subaccount in which the carryover of the remainder for withholdings of the Value Added Tax is found, of the tax periods covered by the request to date that carried out the regularization of said account and recorded the requested balance in an account receivable from the Tax Administration.
10 Journal, Ledger and Balance Books, which reflect the nomenclature, name of the account and subaccount of the record made for the amount requested in return in an Account Receivable from the Tax Administration, from the moment the requested balance was regularized.
11 Audited Financial Statements of the requested period reflecting the integration of the account receivable balance reflecting the requested amount.
12 Bank account statements certified by the banking entity where the payment received is verified, and each account statement must indicate the list of invoices requested, as well as present the detailed integration of the credits showing the payment of the requested invoices.
THE FOLLOWING REQUIREMENTS THAT MUST BE UPDATED IN THE DIGITAL UNIFIED TAX REGISTER
13 Notarial Certificate of Appointment of the Legal Representative.
14 Personal Identification Document (DPI) of the Legal Representative.
15 Passport if you are a foreigner.
16 The entity/taxpayer, the legal representative, agent, accountant and third party must be up to date and solvent in complying with their formal tax obligations.
Step List

1. Submit the request for Remainder of VAT Withholdings, in form SAT -2370 from your Virtual Agency.

2. Request the paper form SAT-0251 (current version) at Tax Offices or Agencies.

What do I get?

Once the SAT-2370 form has been submitted, you will receive confirmation of receipt of the application in your email, attached to the Form in PDF.

Special cases

Offices or Agencies for
carry out the procedure

Central Region

No date

  • Normal Taxpayers: 1 avenue 13-29 Zone 10, Dubai Center Building, Level 12, Office 1208.
  • Medium Special Taxpayers: Boulevard Los Próceres 18-29 zone 10, 6th. Level, Próceres Business Building, Tower II.
  • Large Special Taxpayers: 7th. Avenida 3-73 Zone 9, 5th level, Torre SAT Building.

Western Region

No date

  • quetzaltenang

Northeast Region

No date

  • Zacapa

Southern region

No date

  • escuintla
Category: Requirements for procedures in Agencies