Guatemala: Tax Calendar June 2015

Guatemala: Tax Calendar June 2015

From a statement issued by Tezó and Associates:

Friday, June 12
ISR monthly Employee Retention 
-Retention for income from real estate and assets (interest)
-Declaration of Income tax on income from real estate and assets (when not retained)
-Declaration of Income tax on income from capital gains
ISR -Retention for suppliers registered in the Optional Simplified Regime
ISR -Declaration for those registered in the Optional Simplified Regime
-Retención ISR for Special Invoices 
-Retenciones ISR for payments to non-residents in Guatemala 
-Declaration Nonresident income tax in Guatemala (when not retained)

Friday 19
-Affidavit Withholding tax (Decree No. 20-2006)

Monday 22
-Cuotas IGSS, and INTECAP IRTRA.

Friday 26
-Declaration OPA and sealed copy to the Department of Industrial Policy, Decree No. 29-89

Tuesday 30
-VAT Special Invoices 
-Affidavit and monthly payment of VAT. 
-Declaration Monthly Regimen for Small Taxpayers

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