SAT asks judges in tax matters to order the closure of businesses that do not invoice – 2024-02-23 16:39:37

Marco Livio Díaz, head of the SAT, indicated that in accordance with article 86 of Decree 6-91 of the Tax Code, the judge has the authority to fine so as not to close a business, however, he indicated that this must occur in special cases. where the establishment offers essential services to the population.

Therefore, he called “to issue an exemplary sanction to taxpayers who do not invoice and close their business,” since the meaning of the fine is only when the business has some priority and cannot be closed.

“I publicly call on the judges to impose the sanction of closing the business and only in extreme cases that are really justified to impose the fine,” the official reiterated.

In this context, Abelardo Medina Bermejo, macro fiscal analysis coordinator at the Central American Institute of Fiscal Studies (Icefi) agrees with Díaz, because in his opinion if the company has the habit of not invoicing, the fine is not significant.

Medina explained that in recent times judges have taken a pro-taxpayer position, giving priority to the fine, which discourages people from not billing.

“Because the worst thing that can happen is that the SAT arrives, finds that anomaly, imposes a sanction, but since they have the habit of not billing, the sanctions do not have much meaning,” he explained. He said that for the person who does not invoice, it is harder to have their business closed temporarily or permanently if they are a repeat offender, because it is also left at the door of the business that the SAT sanctioned them with closure and “the moral aspect is much more expensive than the fine”.

The interviewee stressed that audits or tax presences visiting businesses to verify if they invoice, “do not achieve anything if the taxpayer does not perceive that there is any risk.”

Figures

The SAT reported 28,197 audits or tax presences visiting businesses, carried out in 2023, whose objective was to verify that taxpayers complied with their formal tax obligations such as:

• Be registered with the Tax Administration
• Issue and deliver invoices
• Have supporting documentation for the goods and services they offer, as established by Law

From this account, verifications were carried out in all the regions:

• 6 thousand 493 in the northeast
• 7 thousand 022 in the west
• 9 thousand 377 at the headquarters
• 5 thousand 305 in the South.

Inspected sectors

• Clothing warehouses 46%
• Shoe stores 25%
• Consumer stores 14%
• Professional, technical and other services 10%
• Restaurants 4%
• Disco, bars and canteens 1%

It was reported that the tax authority issued a total of 524 administrative reports for tax non-compliance:

• 52% due to non-compliance with formal duties
• 37% because the establishment is not registered with the Tax Administration
• 11% for not issuing and delivering current invoices.

Process

271 minutes – Due to lack of requirements or formal deberes

• The taxpayer is informed that he has the right to a reduction of 80%
• You must make the payment within 5 days from the date of signing the Administrative Minutes
• If the taxpayer does not pay the fine, the file is generated and charged per hearing, where they will have to pay 100% of the fine.

193 minutes – Non-registered establishments

• Banking information is requested from business representatives to establish omitted taxes
• Sanction of Q10 thousand
• You must make the payment within 5 days from the date of signing the Administrative Minutes
• It is guided so that the registration of the commercial establishment can be carried out from its Virtual Agency
• If the taxpayer does not pay the fine, the file is generated and charged per hearing, where they will have to pay 100% of the fine.
• If the taxpayer pays the fine and does not register the commercial establishment, the registration will be made ex officio.

60 minutes – For not billing

In accordance with article 86 of Decree 6-91 of the Tax Code

• A record is drawn up for the establishment that does not bill
• He appears before a judge and requests the closure of the temporary business
• The judge will set an oral hearing to listen to the parties and receive relevant evidence
• The temporary closure of the business will be for a period of 10 days to a maximum of 20 continuous days.
• The judge may replace the sanction of temporary closure with a fine if the business offers essential services to the population: General regime: The fine cannot be less than Q10 thousand / Small Taxpayer Regime: the fine is Q5 thousand

Collection

During recent years, the SAT has presented an increase in collections for inspection actions and Tax Conflict Resolution:

• 2021: Q310 million
• 2022: Q442 million
• 2023: Q611 million

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