Título IV Capítulo II. Procedimiento de la consulta
Article 102 Consultation, requirements and effects
The Tax Administration shall attend to the consultations submitted to it by whoever has a personal and direct interest in a specific tax situation, with regard to the application of this Code and of the tax laws.
The enquirer shall set forth with clarity and precision all the constituent elements of the case, so that the consultation can be answered, and record their opinion, if they so wish.
The filing of the consultation does not exempt the enquirer from timely compliance with the respective tax obligations.
The response does not have the character of a decision, is not susceptible to challenge or to any appeal and only has binding effect for the Tax Administration, in the specific case specifically consulted.
The response shall be issued within the time limit of sixty (60) working days counted from the filing of the consultation.
Source: Superintendencia de Administración Tributaria (SAT), portal.sat.gob.gt. Fecha de corte no indicada en la fuente. Machine-translated from the official Spanish text; Códice is not legal advice, always verify against the official publication.