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How to Prepare for a Tax Audit
Cuando escuchamos la palabra auditoría, la primera reacción suele ser de nerviosismo. Si al lado ponemos la palabra fiscal, la tensión suele subir de nivel.
20/02/2025
Cuando escuchamos la palabra auditoría, la primera reacción suele ser de nerviosismo. Si al lado ponemos la palabra fiscal, la tensión suele subir de nivel.
El primer año de Gobierno de Bernardo Arévalo ha tenido bastante retos y obstáculos en formas de pugnas políticas, problemas de infraestructura o resultados insuficientes en materia de salud o educación.
El Gobierno del presidente Bernardo Arévalo celebró su primer año y en estos 12 meses ha presentado planes, pero ha habido poca acción.
E-commerce builds bridges between businesses and customers around the world and speeds up access to new markets.
As the end of the fiscal year approaches, the Guatemalan Tax Authorities (SAT) continue to implement measures that will allow it to improve its collection capacity.
In order to mitigate threats of fraud, money laundering, terrorist financing, and other crimes, it is necessary to know your customers and suppliers, the nature of their activities, and the potential risks that may derive from them.
A diferencia de otros delitos más evidentes, en el caso del alzamiento de bienes, la persecución penal debe ir acompañada de pruebas contundentes que demuestren las prácticas malintencionadas y fraudulentas.
Es necesario que la política que busca prevenir que se cometan delitos a lo interno de una organización incorpore mecanismos que garanticen su aplicación y eficacia.
Guatemala se encuentra inmersa en el proceso de elección de 13 magistrados de la Corte Suprema de Justicia (CSJ) y 135 magistrados titulares y 90 suplentes de las cortes de apelaciones (CA) para los próximos cinco años (2024-2029).
Guatemala es uno de los 10 países más vulnerables ante los efectos del cambio climático. Los fenómenos climáticos extremos, junto con la rápida deforestación, contaminación de aguas y degradación de suelos, comprometen la calidad de vida y actividades económicas clave del país.
La sostenibilidad ambiental y social es una de las grandes tendencias económicas y ofrece un abanico de oportunidades de inversión.
2024 has presented new challenges for supply chains in Guatemala and the region. In June, Quetzal Port (puerto Quetzal), one of the country's most important seaports located on the Pacific Ocean, came close to losing the operation of one of its container terminals.
Decision-makers face complex challenges every day, and one of them is managing potential contractual disputes with business partners (customers, suppliers, commercial allies).
Social conflict refers to disagreements between two or more groups, whether they are companies, communities, associations, municipalities, or others.
In the digital era, these solutions have grown considerably due to the advantages they offer companies and users in their day-to-day operations for payments, money transfers, invoicing, financing, among other functions.
The Guatemalan Tax Authorities (SAT) are interested in auditing and collecting taxes on these and similar activities.
Guatemalan President Bernardo Arévalo took office three months ago, on January 15, 2024. The first 100 days of a new administration are decisive in setting the course of the new government.
The Guatemalan economy proved to be robust enough to weather these events without major shocks. Today, the country's main macroeconomic indicators still point to long-term stability.
Have you ever checked your bank statements and found transactions that you do not recognize? Recently in Guatemala...
Do you know how much of your data is available online? Do you change your passwords frequently? Do you verify the origin and veracity of a message before clicking on a link?
The FCPA is a regulation that establishes accounting standards and sanctions corrupt practices abroad committed by companies with ties to the U.S.
Guatemala was paralyzed by a series of protests and blockades against the government that lasted 21 days. The most affected economic sectors were the food industry, hospital supplies, industrial chemicals, among others.
While AI can be used for productive activities such as recruitment, finance, market analysis, among others, it is simultaneously being used for fraudulent activities.
The long-term profitability of any company and its reputation are increasingly linked to the implementation of sustainable measures.
Guatemala is taking action to counteract pollution and improve the final disposal of solid waste in line with environmentally friendly policies.
On June 25, 2023, presidential, legislative, municipal, and Central American Parliament (Parlacen) elections were held in Guatemala.
Guatemalan legislation recognizes and protects industrial property as an inherent right of individuals, guaranteeing exclusive ownership of their creations to the rights holders.
Recientemente se publicó el Informe Especial 301 de la Oficina Comercial de EE.UU., donde resalta que Guatemala es un país vulnerable a delitos relacionados con Propiedad Intelectual
En abril, la Oficina del Representante Comercial de los EE.UU. publicó el Informe especial 301 del 2023 que contiene una revisión anual acerca de la protección y el cumplimiento de los derechos de propiedad intelectual.
These principles are the guarantees that the citizens have against the arbitrariness of the State when decreeing ordinary and extraordinary taxes, excise taxes and special contributions, or when interpreting the application of the rules that regulate them.
The United States of America is the main foreign trade partner of Guatemala. The customs of both countries have an ample and strong cooperation and collaboration trajectory.
Even though Guatemala has had a Law against Femicide since 2008, and a series of regulations in this matter, these crimes maintain alarming figures.
The matches have begun at Qatar 2022, the biggest and most important soccer competition in the world. This year, 32 nations are competing and despite the excitement that soccer generates in its fans, this tournament is atypical.
Did you know that in Guatemala there is a process for lower risk crimes? Today we share with you the keys to process these crimes more efficiently.
Judicial delay is the failure to meet legal deadlines, which contradicts the right to be judged in a reasonable time. This implies that the work in the courts accumulates, its staff is overloaded, and, therefore, delays justice, for months, or in some cases, for years.
What happens when an individual or legal entity commits a crime? Does it have to face the traditional criminal process, or are there alternative measures to de-judicialize it? Today we share with you an interesting solution: the Opportunity Criteria. Here are three keys to understand it.
Según estadísticas del Organismo Judicial, para el año 2017 existían 6 jueces y 30 auxiliares judiciales por cada cien mil habitantes.
We are less than three months away from the date when all works or projects that have an impact on the environment must obtain an Environmental License and Environmental Impact Assessment Studies, issued by the Ministry of Environment and Natural Resources (MARN).
In Guatemala, the governing body in charge of overseeing the audit of public finances is the Comptroller General's Office, headed by its Comptroller General.
On March 3, 2022, the Insolvency Law was published in the Official Gazette. On February 10, 2022 we shared with you a summary of the main elements of the Insolvency Law.
The evolution of societies and criminality, made the States consider that legal entities could also be criminally liable.
Transparency in the management of public finances refers to the need and obligation for state institutions to publicly and periodically disclose, either ex officio or upon request, information on the amount of their revenues and budgets, the assets they manage, the contracts they sign and the way in which they invest or spend public funds...
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Cryptocurrencies are part of a digital payment system that does not rely on banks to verify the transactions made, being decentralized. It is known to be a peer-to-peer system, which allows anyone anywhere in the world to send and receive payments immediately.
Given the rise in infections resulting from COVID-19, today we are sharing a summary regarding the recent applicable measures to prevent and mitigate the spread of the virus.
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Guatemala is facing an economic recovery, amidst economic uncertainty worldwide.
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After two years of surviving a pandemic, it seems that sanitary measures have relaxed globally, and we are heading towards the "normality" we have longed for.
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The Congress of the Republic of Guatemala approved amendments to the Criminal Code regarding crimes against children and teenagers through technological means.
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The Attorney General of Guatemala, delivered the annual report of the Attorney General's Office, presenting the results of her fourth year of work that corresponds to 2021-2022.
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To our clients and friends, we are pleased to share some macroeconomic indicators. These indicators were prepared based on information published as of December 31st, 2021 and in some cases based on the information published as of March 31st 2022.
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"Integrity, transparency, and the fight against corruption have to be part of the culture. They have to be taught as fundamental values.” — Angel Gurría, OECD secretary general.
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The Guatemalan criminal justice system was created to judge, punish, and compensate the damage caused to a legal right protected by the Constitution.
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The Constitutional Court (CC) ssued a ruling in which it declared invalid two actions that challenged the constitutionality of the Decree 10-2019 of the Congress of the Republic