From a statement by Tezó and Associates:
Tax Calendar July 2015
Tuesday 14
Monthly income tax deductions for employees –
Deductions for capital income on property and goods (interest)
ISR Declaration on income from capital from property and goods (if not retained)
ISR Declaration on income from capital gains
INCOME TAX deductions for suppliers REGISTERED in the Simplified Option Scheme
ISR Declaration for those enrolled in the Simplified Option Scheme
Withholding INCOME TAX for Special Invoices
Withholding income tax on payments to non-residents in Guatemala
ISR Declaration for non-resident in Guatemala (when not retained)
Monday 20
Contributions to the IGSS, and INTECAP IRTRA.
Tuesday 21
Declaration of withholding tax (Decree No. 20 * 2006)
Report on CERTIFICATES of exemption issued
Tuesday 28
OPA Declaration and sealed copy to the Department of Industrial Policy, Decree No. 29-89
