- SAT in Guatemala will suspend VAT registration for taxpayers with substantive omissions
- Substantive omissions include not filing correct VAT returns or filing incorrect returns
- SAT will notify taxpayers of omissions and give them a chance to rectify within 10 days
- If omission continues, VAT registration will be suspended
- Suspension will be reversed once taxpayer corrects the omission
- Taxpayers should verify compliance status through SAT’s tools to avoid suspension of VAT registration
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
