Due to the State of Calamity decreed by the Guatemalan government, because of COVID-19, restrictive measures have been enacted to prevent the spread of the virus. Said measures have restricted the opening of shopping centers, offices and other private establishments, as they are not among the exceptions granted for the continuation of operations. Consequently, questions…
Author Archives: blp_admin
Given recent governmental measures to address the COVID-19 situation, we provide a summary of the main provisions that facilitate the continuance of business and commercial activities by using remote communication technologies, digital signatures, and digital checks. Remote communication technologies allow parties to participate and make decisions in shareholders and directors meetings, as well as convoking meetings….
By communication SENASA-SFE-R001-2020 of March 27, 2020, the National Animal Health Service and the State Phytosanitary Service authorized the documentary review by the officials of those institutions, based on copies, impressions or simple photocopies of the original documents. Verification: The authenticity of the international veterinary certificate will be verified digitally with those countries that have digital…
On March 27th 2020, the Costa Rican Ministry of Health, issued the third version of the general guidelines for commercial condominiums, condominiums with commercial and residential spaces, and residential condominiums on account of the COVID-19 sanitary alert. The guidelines reiterate the cancellation of commercial and social events and clarifies that the common areas in the condominiums and…
The Ministry of Treasury issued the Regulations for the Tax Relief Law, which established the moratorium on the payment of VAT, Income Tax advance payments, excise tax, and import duties during the months of April, May and June 2020. The Regulations establish that taxpayers registered at the Single Tax Registry (RUT by its name in…
We inform you that, due to new presidential provisions in the event of public calamity and orders for strict compliance, published on March 29, 2020 in the Diario de Centroamérica, provisions of March 16 – 21, 2020 are repealed. Therefore, it is determined that all air, land and sea borders throughout the national territory are…
General On March 18, 2020, decrees for the measures of the Economic Response and Relief Plan were submitted to the Legislative Assembly, pending their approval. This includes funding to create the $2 billion Emergency, Recovery and Economic Reconstruction Fund, which will include $50 million for micro and small businesses to create productive capacity and ventures,…
By circular DGA-006-2020 of March 19, 2020, the General Directorate of Customs authorized Free Trade Zone companies to take the following measures while the National Emergency Decree remains in force. Transfer of computer equipment and furniture Transfer the necessary and indispensable computer equipment and furniture, so that the employees can carry out the functions authorized…
In case of business closure and termination of the employment relationship, can the business schedule the payment of the severance agreement? A: Employers and employees can agree on a liquidation payment plan beneficial to both parties, but employers cannot impose it unilaterally. It is important that the arrangement is made in writing and executed by both…
On March 21, 2020, the Government issued the executive Decree No. 12 (“the Decree”), whereby it has established several measures to contain the COVID-19 pandemic. Some of its most important aspects include: Purpose: the purpose of the Directive is to impose a national household quarantine and to limit commercial activities for 30 days. The Directive…

