He Decree 13-2024 has extended the deadline until September 30, 2024The Superintendency of Tax Administration (SAT) is the entity in charge of collection. If a taxpayer does not make the corresponding payment by the new deadline, the institution will apply a fine for non-compliance.
According to Decree 70-94to circulate in Guatemalan territory It is necessary to comply with the annual payment of the vehicle circulation taxwhich runs from January 1 to December 31 of each year.
How to pay road tax
First, enter the Declaraguate portal to confirm and verify owner data. During this process, the value corresponding to the 2024 road tax is indicated. In addition, at this stage, The system will verify that the taxpayer is up to date with the payment of other taxes and transit taxes.
The taxpayer can estimate the value of the ISCV payment by consulting the rates published in the Agreement of the Board of Directors of the Superintendency of Tax Administration (SAT) number 13-2023. This agreement establishes that the rate table will be in effect from January 1 to December 31, 2024. It should be noted that some users have reported that, at the time of making the payment, the value is lower than that indicated in the table.
Then, select payment methodthe available options are:
- At ATMs.
- In the different virtual banks.
Finally, enter the SAT virtual agency to download and print the circulation card of the year 2024.
What happens if you don’t pay the road tax?
If the taxpayer does not pay within the stipulated period incurs in omission in accordance with article 31 of the Decree Number 70-94Law on Tax on Circulation of Land, Maritime and Air Vehicles.
The article literally states: “Taxpayers who do not pay the tax within the established period automatically incur the infraction of failure to pay taxes, starting the day after the payment obligation expires.”
The sanction for this violation includes aa fine equivalent to 100 percent of the omitted taxBesides of payment of interest respective. In case of moraan additional daily penalty will be applied, calculated by multiplying the amount of the tax payable by factor 0.0005 y by the number of days lateThis late payment penalty is independent of the payment of the corresponding compensatory interest.
To cite an example, a taxpayer I had to pay Q150 for the tax corresponding to the year 2024. Since the 1st of octobermust pay additionally Q150 for the finefurther a daily penalty of Q0.75 for late payment (calculated as 0.5% of the omitted tax) until the day you make the payment.
Taxpayers who pay the tax without prior request from the SAT will be entitled to a 75% reduction in the fine.
Additionally, according to the Decree 70-94, The Vehicle Tax Registry has the power to deactivate those vehicles whose owners have not paid the tax of circulation during three consecutive years.
If there are vehicles with pending ISCV payments corresponding to the years 2024, 2023 y 2022and your status is Active, it is recommended to regularize the situation as soon as possible. To check the amount to be paid for the ISCV, enter the SAT link: payment of road tax and printing of decal
What is the difference between the SAT-4091 form and the SAT-2000 form?
During the first step of the road tax payment process, which consists of the verification and confirmation of data, the person must complete form SAT-4091. Once data is confirmed, it cannot be modified.
At the end of this process, The system will issue the SAT-2000 ticket, which is the document required to make the payment.whether virtually or in person.
After making the payment, you must re-enter the portal to print the 2024 circulation sticker. Please note that you can only print the sticker if you are up to date with your traffic fine payments.
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