Guatemala

Pasos y Requisitos para el NIT en Guatemala

The Tax Identification Number (NIT) is a number assigned by the Superintendence of Tax Administration (SAT) of Guatemala to each taxpayer, that is, the one who pays the taxes. Next, we will detail the requirements for the NIT.

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Requirements for obtaining the NIT

The registration and attribution of the Tax Identification Number (NIT) must be carried out in person and in any body of the Tax Administration Superintendence (SAT).

As a natural person, without obligations

The general requirements that must be presented as an individual are as follows:

  • Personal identification document (DPI).
  • If you are a foreigner, present your original and photocopy of your passport.
  • The procedure can be done at any SAT branch.

If you don’t have DPI, You must attach a document issued by the National Register of People (RENAP) In the process of obtaining the registered document, the Unique Identification Code (CUI) must be included.

After submitting the documents to the body where the procedure was carried out, the taxpayer must receive proof of registration and update of the Unified Tax Register (RTU).

Finally, when obtaining a NIT as an individual, it is necessary to approve or update the registration data annually. This is counted from the individual’s date of birth.

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As an individual with obligations

The general requirements that must be presented as an individual with obligations are as follows:

  • Personal identification document –DPI-.
  • If you are a foreigner, present your original and photocopy of your passport.
  • Original and photocopy of the electricity bill, water or recent telephone number of the tax and business addresses. Otherwise, present an original and a photocopy of the lease invoice, lease or other document that proves you have the right to use the property.
  • The registration process for the Tax Identification Number –NIT– must be carried out in person.
  • The procedure can be performed in any body of the Tax Administration Superintendence (SAT).

If the rent invoice does not identify the exact location of the property, it is necessary to:

  • Certificate of registration in the Property Registry (deed).
  • IUSI receipt.
  • Property certificate delivered by the Government.

If service bills do not identify the taxpayer as the owner of the property, any document issued by the competent authority, entity or person that justifies the registered address is required.

After submitting the documents to the body where the procedure was carried out, the taxpayer must receive proof of registration and update of the Unified Tax Register (RTU).

Necessary documents

To process the Tax Identification Number (NIT), the following documents must be presented:

  • Valid identity document.
  • Invoice or notice of collection of electricity consumption from the Tax and Habitual Address, whose date of issue is not earlier than 60 calendar days from the date of registration. This invoice will not be required in the registration process on Mobile Platforms or «In Situ».
  • Outline of the Fiscal Domicile and Habitual Domicile.
  • Fill out the MASI Form 001 to obtain the Procedure Number. The presentation of this application is only required if the address of the Tax or Ordinary Domicile is not the same as that shown in the Identity Document of the Taxpayer (Individual).

For giftIn border areas and rural areas, you can complete 180 days after the date of issue.

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How to complete the MASI 001 form?

  • Enter the SIN page (www.impuestos.gob.bo)
  • Access the Virtual Office.
  • Select the tax procedures portal.
  • Choose the option Register in the Biometric Register, in which a user and a password of at least 8 characters must be created, which must contain a capital letter, a lower letter and a number; With these credentials, you can log in to the Register option.
  • To access the MASI Form 001, which must be filled in with the requested information until the Procedure Number is obtained (The filling in of this form can also be done at the SIN Kiosks).

As a natural person, without obligations

In addition to the documents already mentioned, in the case of individuals, The registration of a Legal Representative will be mandatory only in those, which, in a final judgment, declared the person’s absolute incapacity to exercise his rights. This is in accordance with Article 9 of the Civil Code.

As an individual with obligations

Likewise, in addition to the documents already mentioned, legal entities are required to register as a Legal Representative, by virtue of which it will be the person (s) who will act on behalf of the entity; If the Legal Representative is a legal entity, the data of the Legal Representative (individual) must be entered and in the Legal Entity box add the entity’s NIT.

Steps to remove the NIT

To apply for the creation of the Tax Identification Number (NIT) a completely free online form must be completed, where all identified fields are mandatory.

All taxpayers who apply for registration of an NIT without tax obligations can use the form, here are the steps to follow:

  • You must enter the email, in which you will receive a message with a link to confirm it.
  • As soon as the email is confirmed, you will receive the registration request. If no e-mail was entered, the number of the generated form must be noted. In either case, you must meet the requirements required at any Tax Office or Agency.
  • The name must be written in accordance with the identification document (DPI or passport), if there are more than two names, they must be placed in the same box where the middle name was inserted.
  • You must enter the data of the complete and exact address of the domicile, including only the data that are part of your official address, without entering any type of abbreviation.

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What is the NIT?

The tax identification number (NIT) is the number assigned by the Tax Administration Superintendence (SAT) to each taxpayer who pays taxes, which must be included in any action taken before the SAT itself and on the invoices or any other document issued in accordance with the specific legislation of each tax.

Why remove NIT?

The function of the NIT is established in the Guatemalan Tax Code of the Congress of the Republic, which establishes that all actions, such as purchases and sales that are made, must be established before the Superintendence of Tax Administration (SAT) and in the invoices. This also applies to any other document issued in accordance with the specific legislation of each tax..

Article 120 of this Code stipulates that all taxpayers and responsible persons must register with the SAT before economic and labor activities begin. When an NIT is assigned to the taxpayer, the SAT can maintain a reliable count of the taxes a citizen pays.

Since January 2017, the Unique Identity Code (CUI) and the NIT have been harmonized in the SAT database. This information can be reviewed online on their website and is also useful for those who have forgotten their NIT.

NIT consultation

The following steps are explained below To consult the Tax Identification Number (NIT) of the SAT portal:

  1. Access the page: sat.gob.gt
  2. Click on the «CUI / NIT Query» option
  3. Choose whether to enter the CUI or NIT number, if you remember.
  4. Write the characters you see in the image of the captcha code, in which it is important to pay attention, as they can be uppercase, lowercase or numbers.

If the CUI number and captcha code are correct, the CUI number, NIT, full name, date of birth, place and date of issue of the NIT will appear immediately.

You will also be informed if both registration numbers have already been associated and if you have a Virtual Agency user, otherwise, it allows you to access the link to obtain your password.

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For Educational Center

Next The necessary requirements are presented to carry out the process of obtaining the NIT as a non-profit legal entity for educational centers:

  • Personal Identification Document –DPI– of the legal representative. In case of foreigner, present original and photocopy of the passport of the legal representative.
  • Original and photocopy of the electricity, water or recent telephone number of the tax address on behalf of the entity. Otherwise, present an original and a photocopy of the lease invoice, lease or other document that proves that you have the right to use the property.
  • Resolution issued by the Ministry of Education or Departmental Directorate.
  • Indication of legal representative or legalized copy.
  • The registration process must be carried out by the legal representative.
  • The procedure can be performed in any body of the Tax Administration Superintendence (SAT).

If the rent invoice does not identify the exact location of the property, the following must be inserted:

  • Certificate of registration in the Property Registry (deed).
  • IUSI receipt.
  • Any other proof of payment of fees or contributions made to the municipality in your locality.
  • The document of incorporation, if the tax domicile is on it.
  • Any document issued by the competent authority, entity or person that justifies the registered address.

After presenting the documents at the agency where the procedure was carried out, The proof of updating in the Single Tax Register (RTU) must be delivered to the legal representative.

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Daniel Martínez
Daniel Martínez
Como recién graduado, me encantaría poder entrar a formar parte de una empresa en la que poder aplicar todos mis conocimientos y, al mismo tiempo, que me permita desarrollarme profesionalmente. Gracias a mi formación especializada, considero que puedo aportar valor y seguir desarrollándome profesionalmente en una compañía que coincida con mis valores y expectativas.

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