Requisitos para inscribirse como pequeño contribuyente: Todo lo que no te han contado
read Requirements for registering as a small taxpayer: everything they didn’t tell you and expand your tax culture, discovering the benefits of being a small taxpayer
Who are considered small contributors
According to the Value Added Tax Law, issued by the Congress of the Republic,
Small taxpayers are identified as natural or legal persons, with a value in their income from sales or provision of services not exceeding Q 60,000.00 per year.
For example, people who own commercial establishments that are dedicated to providing aesthetic services, such as hairdressers. Also mechanical workshops or technical services. They include coffee shops, butchers, among many others.
Requirements for registering as a small taxpayer
In order for a person to be officially considered a small taxpayer, he must meet the following requirements and conditions for his registration with the SAT or with the Tax Administration Superintendence:
- In the DPI or Personal Identification Document, foreigners must present the passport in original and copy.
- It is accepted document that proves business and tax address, bills of services such as water, electricity or telephone, recently issued. Also the rental bills or the contract. In original and photocopy.
- Your annual turnover should not exceed Q 150,000.00.
- The NIT or tax identification number
If the rent invoice is presented without the exact location of the property, it must be presented:
- The voucher that certifies the public deed or Property Registry
- The IUSI test.
- The document certifying the ownership of the property issued by the Executive.
After sending the charges, the SAT will issue the RTU or proof of updating the Unified Tax Register.
Registration and membership
To be fully considered a small contributor, the following registrations and affiliations must be met:
- Register in the Single Tax Registry-RTU. According to the Tax Code, the Value Added Tax Law Regulation, the Income Tax Law Regulation, the Unified Tax Registration Law and the General Contribution of Taxpayers.
Adhere to the small taxpayer regime, determining the form of payment accepted, between the quarterly fixed payment or the annual declaration. In the case of small taxpayers under the concept of professional services, they cannot select the quarterly fixed payment. Based on the Value Added Tax Act and the Value Added Tax Act Regulation.
- Also join the Income Tax, defining the form of payment. Based on the Income Tax Law and the Income Tax Law Regulations.
- Comply with the affiliation to various and certain taxes, specified in tobacco, liquors and others, according to the type of operations that the company performs.
Small taxpayers must comply with formal obligations, which correspond to the requirements that the taxpayer must comply with under the SAT. They do not generate tax payments, they are the following:
Issuance of Documents, such as: Invoices for all commercial transactions carried out, exceeding Q 25.00. If daily sales are less than the indicated value, only one per day will be issued. Also the issuance of Credit and Debit Notes, as appropriate and authorized by SAT.
- Keep the daily book of purchases and sales up to date. It must be approved by the SAT, in the case of having assets greater than Q 25,000.01, in addition to the sales book, the inventory book, the diary, the ledger and the financial statements must be kept. If it is less than Q 25,000.01, the inventory books and financial statements must be kept. All books must be authorized by SAT and authorized by the Board of Trade.
- The data record must be kept up to date, which implies any change in the tax situation,
- Communicate in writing the suspension or termination of activities
- Make the respective withholdings, as well as the proof of same or the return of the excess retained.
The other type of obligations is of a pecuniary nature, services provided. That will be honored according to the tax regime of affiliation by annual declaration or by quarterly payments.
As discussed in the previous paragraphs, small taxpayers are obliged to generate documents, such as invoices, which must have SAT authorization.
They must also issue debit notes for price increases or surcharges on operations already billed. Properly authorized by SAT.
And, finally, the issuance of credit notes, caused by cancellations, returns or discounts on operations already billed.
Steps to follow
The steps to register as a small taxpayer are:
- Gather the necessary documentation and go to the SAT office of your choice, present your DPI and request registration
- Indicate the personal and business details that are requested
They will give you the SAT username and password to access the virtual agency
- Then, you must enable the books, through the Declaraguate page, filling out Form SAT-7121
- The ticket will be generated, you must pay at the bank
- Type Declaraguate again, find the form again and generate the resolution of the books.
What is SAT
SAT stands for the acronym of Superintendence of Tax Administration. It is a decentralized body of the State, the scope of its functions covers the entire national territory, so it can exercise exclusively the operations of the tax administration, which are based on the law.
The tax body enjoys autonomy in the distribution of functions in the economic area. Also in the financial, technical and administrative area.
It also has legal personality, assets and own resources.
Its main objective is to exercise all the functions of the Tax Administration emanating from Decree Number 1-98 of the Congress of the Republic of Guatemala, in the Organic Law of the Superintendence of Tax Administration
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