As of June 30, 2016, the SAT has the new Asiste Hospitales Web system at its disposal, for hospitals, sanatoriums, health homes, clinics, offices or health centers that receive payments from third parties in favor of doctors or other professionals. , whether or not they are health technicians, who provide health care services in their facilities. Art. 112 “A” section 6 Decree Number 6-91 of the Congress of the Republic of Guatemala, Tax Code.
The Assist Hospitals Web System allows the taxpayer to keep track of and make all the records of the Medical Assistance provided in companies, institutions or organizations, and must inform the Tax Administration through an Affidavit, within ten (10) days. business days of the following month in which the payment was received from a third party, in favor of the technicians, professionals, doctors or other professionals, whether or not they are health technicians. Said report will be generated and presented monthly from the same system, even if the month to be presented has no movement.
To access the Asiste Hospitales Web System, the taxpayer must have a username and password for the SAT Virtual Agency, and also request its activation by email. [email protected]
Taxpayers will be able to enter Medical Assistance information starting in January 2016, without this generating a SANCTION.
The system has the following Menu:
- Data entry
- Bulk Load
- Detail Inquiry
- Compliance Report
- Help (User Manual)
To carry out the bulk upload of information, you can guide yourself by checking the following downloads.
- User's manual
- Load File Model
- Data to Include in the Upload File
- Instructions to transfer the Excel File to CSV Type (delimited by commas)
Failure to submit to the Tax Administration the reports established in the tax laws generates a SANCTION as established in Article 94, paragraph 13 of the Tax Code.
