29 January 2016 Guatemala publishes annex to the income tax return on related parties On January 1, 2016, the Guatemalan Tax Authorities published the Annex to the Income Tax Return on Related Parties, which must be filed by all taxpayers that conducted cross-border, related-party transactions during fiscal year 2015. This obligation is established in Article 65 of the Guatemalan Tax Code (Decree 10-2012), as well as in Article 64 of the Tax Code Regulations (Decree 213-2013). In addition, the Guatemalan Tax Authorities issued the instructions to the Annex, which can be downloaded here. The deadline for the submission of the Annex to the Income Tax Return on Related Parties is March 31, 2016.
Document ID: 2016-0220 | |||||||||||||||||||||||||||||||||
