Tax law
Tax law sets the taxes Guatemala levies, the duties of taxpayers and the procedures before the tax authority. The Tax Code is the general text. Value-added tax, income tax, the real estate tax and customs rules have their own laws. Check the specific law for the tax that applies to your case.
5 laws of Guatemala, text article by article. The Spanish text is authoritative.
Laws
Ley contra la Defraudación y el Contrabando Aduaneros Penalizes customs fraud and smuggling. Relevant to importers and anyone who brings goods into Guatemala. LDCA Código Tributario The general tax code. It sets taxpayer duties, tax procedures, audits, penalties and appeals before the tax authority. Read it before you register as a taxpayer or enter a tax dispute. CTrib Ley del IVA Sets the value-added tax (IVA) on sales, services and imports: rates, exemptions and invoicing duties. Relevant to any business that sells goods or services in Guatemala. LIVA Ley de Actualización Tributaria (ISR) Income tax law (ISR). It sets taxable income for individuals and companies, the rates and withholding. Relevant to salaries, investment income and business profits. LAT Ley del IUSI Sets the single tax on real estate (IUSI), levied each year by the municipalities. Relevant to property owners in Guatemala. IUSI