March 24, 2020 Guatemalan Government to address tax and electronic tool queries via email in light of COVID-19 Tax return filing due dates have not been extended. "Special medium" taxpayers may submit documents, hearing requests or administrative appeals at one of the offices of the Special Medium Taxpayers Management. Since March 18, 2020, Guatemala's Special Medium Taxpayers' Management office has been contacting entities qualified as "special medium" taxpayers to inform them that they will address, among other things, their tax and electronic tool queries via e-mail. This action responds to Guatemala's state of emergency and the provisions of public calamity issued by the President, which apply from March 18 to March 31, 2020. The tax authorities also clarified that the due dates for filing tax returns remain in effect, which means that no extension or exemption of any kind currently applies for these purposes. Additionally, the tax authorities announced that documents, hearing requests or administrative appeals may be submitted in the offices of the Special Medium Taxpayers Management in charge of receiving those documents. ———————————————
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