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Tax amnesty on fines and surcharges granted

|Approved Changes|Guatemala
Guatemala

On 28 June 2013, the Ministry of Finance published in the Official Gazette Agreement 257-2013 through which it authorizes the Superintendency of Tax Administration to waive partially fines and surcharges derived from non-fulfilled tax obligations incurred before 1 January 2012, as follows:

-   95% of the fines, interest and surcharges when the payment is made within the following 2 months after the entry into force of the Law on Tax Reg…

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