On August 9, 2024, Guatemala’s Superintendency of Tax Administration (SAT) published resolution SAT-DSI-1310-2024 in the Diario de Centroamérica. This regulation establishes the administrative provisions to enable authorized third parties, such as Lawyers and Notaries, Public Accountants and Auditors or Expert Accountants, to carry out procedures in the Digital Unified Tax Registry on behalf of taxpayers through the Virtual Agency.
The resolution aims to:
- Allow these professionals, as authorized third parties, to carry out procedures before the SAT.
- Facilitate management and updating in the Digital Unified Tax Registry through the taxpayer’s Virtual Agency.
- Establish the procedure for taxpayers to grant or revoke consent for these authorized third parties to carry out procedures on their behalf.
Although the resolution is already in force, the SAT will inform taxpayers when the authorized third-party tool is available.
For more information, contact our Tax specialists:
Elisa Lacs
Senior Associate
[email protected]
Pablo Figueroa
Associate
[email protected]