Guatemala's tax authority (SAT) has introduced a deferred payment facility for individual and corporate income tax due to the COVID-19 pandemic. This includes that taxpayers may enter into agreements with SAT for the payment of taxes in up to 18 monthly installments without penalties or interest. The SAT has established a payment facility request webpage, which includes guidance for both individuals and legal persons, including the form for making a request, Form SAT-821. The webpage also no…