Congreso de la República de Guatemala
Issues the instrumentGuatemala's legislature, which publishes its decrees as issued.
An instrument published here takes legal effect on publication. This is where the law becomes the law.
www.congreso.gob.gtCannot be cited for
It must not be cited as a clean text. What it serves for the income tax decree is a scan of the official gazette with poor recognition and scrambled paragraph order, so every quotation taken from it is a reading of a picture and is marked as such. A negative claim built on an article list from here is worthless until the text is read from a cleaner edition.
Re-check every
180 days
Publication rhythm
Decrees appear as passed.
Re-check triggers
a reform to the income tax law or the migration code